If Seireitei is where Humans go when they die, then where do Shinigami/Arrancar/Vizard go?
Reincarnation is a simple thing. You've trained your character far beyond what you expect and then that said character dies, leaving you with nothing. Yet Reincarnation solves this: Take that character, once dead, and then completely obliterate what it once was, before fusing the soul with another being. Memories, past, looks, powers, and even personality. It will all be gone.
That character is then reshaped into another being, with new memories, looks, and personality. You can use half of the stat points of what that character once had to start off with. While you wouldn't get twenty points to add on to, you would might start off with a heavy more. For example: If your character had 100 stat points in total, and was then reincarnated, that new character would have 50 points to distribute to start off with.
You can only Reincarnate one character at a time
Remember though: A reincarnated character will have a very VERY low chance of finding out he/she is a reincarnation. People cannot suspect of reincarnation, as it is not widely known, and is found to be foolish.
You must get permission from me before you reincarnate
Subject: Reincarnation - Death of a being of Death 