Matter can not be created nor destroyed. we simply turn into a different kind of matter. we might be a human not and part of the air later. or a human now or a frog. or a human now then a worm. so to an extent yes reincarnation exists.
as for heaven and hell those are just ideas to give us something to keep us on the good road back when religion governed our lives. since religion is not just a big role in everyones lives and some don't even believe in it then it cant exist.
I myself believe in the first. matter is not created nor destroyed.
But are our souls matter?
souls consist of ideas. ideas are not tangible. i do believe that there is something that creates those ideas. yes our brain obviously. but there is something that makes us have a certain 'soul' so to speak.
