I was interested to discover that the Jain's see karma as a physical thing i.e. A form of very fine matter which is interesting when you consider 'wave-particle-duality' and the fact that everything that exists can simply be seen as energy patterns. In fact the occult view has long held that our auras are made up of graduated forms of very fine particles. Occultism also suggests that at death our aura kind of explodes and then reorganises itself into layers rather like onion skins. These layers are said to encapsulate the spark of conciousness yet over time they slowly disintegrate. This slow disintegration is often said to be experienced, by the conciousness, as a movement into higher states of bliss as well as being likened to the astrals, bardos and lokas. Of course the conciousness once it has merged into the global monadic conciousness then reappears and is clothed in matter as it descends back into egoic conciousness.
Now once one reaches a certain level of perfection the individual spark can choose whether to keep returning as a Bodhisattva, Saint, Christ, Adept etc to help others reach perfection or simply merge with the higher conciousness. There is an ongoing argument in Buddhism about which is greater, the merging into a higher conciousness, entering nirvana, or the role of the Bodhisattva who returns until all sentient beings, within our globe/monad, have entered nirvana. This is the esoteric meaning of “the first shall be the last and the last shall be the first” which sounds somewhat paradoxical until one has the keys. I might add here that those that choose to enter nirvana are sometimes seen as spiritually selfish although I wouldn't be quite so harsh or quick to judge.
I could talk about the spiritual hierarchy and the antahkarana or the 49 days in the bardo after death which relates to the growing feotus which experiences a release of DMT (Dimethyltryptamine) 49 days after conception but... LOL
Just for the record I've yet to source medical evidence for the release of DMT 49 days after conception so any links would be gratefully appreciated. Basically the DMT release is the point at which the egoic conciousness begins it's concious decent into rebirth, apparently.
More about Jainism here:
http://en.wikipedia.org/wiki/Jainism
This might also interest some of you:
http://en.wikipedia.org/wiki/The_36_tattvas