well actually thats science talking...its true energy can neither be created nor destroyed. only transfered. As for new life forming lets base this strictly on science and add no other spiritual beliefs here... Semen is transfered from a mans testicles (made from endorphins secreted from glands inside the body that are in turn created from food and all the way back through things that reside in soil that are transfered into plants and eaten by cows and in turn by us) into a womans (eventually) uterus where it meets up with an egg and enters it. A chemical and energetic reaction occurs causing the atoms in the semen and the egg to mix and form one full cell. The cell splits multiple times and forms into a fetal form. The fetus then gathers its energy from the womans food intake and other chemicals and endorphins that reside within the woman. Fetus turns into baby and then baby swims on out and TADA! new life. Absolutely no energy created in the entire process...just transfered from food sources and glands into eventual baby. But seriously the postulate that energy can not be created can and has been proven. pop a baloon and it squeals off into the air. Before it was popped it had a ton of energy inside of it. after it was popped said energy was tranferred into sound and movement. energy that seems to be gone after the baloons air is out of it actually isnt. Because the energy of the baloon was the air, the air then made the noise as part of the reaction and then the air (having the same amoun t of energy) meets with resistence from the rest of the particles and stuff in whatever air was previously surrounding the baloon and loses its steam really...still has the same properties just not the movement :) As far as how this all relates to what I said earlier I think its pretty clear :) We die and all of the crap our bodies are made out of decomposes and we are left as energy. Now whether that energy is simply absorbed into its surroundings (wood, dirt, eventually into the roots of a plant to be eaten and transfered into a human and then into a child which I would suppose is a form of reincarnation :P) or if it takes on a form of its own...perhaps something familiar to the soul meaning what you looked like before, or if "god" (in quotes for those who dont believe in god) collects said energy and tranfers it to heaven of hell is such places exsist, or if it is transfered into a new life after we die so that we can ride the whole damned roller coaster again I cant say beyond what I personally believe.