Allah Ta'ala has created a virtual body (Jism Misaali in Urdu) of every human being.  After death, the soul (Ruh) is transferred to this virtual body and this virtual body is absolutely similar to the real body. 

 

 Once, the soul is transferred to the virtual body, it is not transferred to any other body.  The concept that the soul is returned to this world is absolutely wrong in Islam.  This concept is also called as rebirth/reincarnation, etc.  As given by Hadhrat Mulla Ali Qari (May Allah shower His Mercy on him) in (Sharh Fiqh Akbar, Pg No. 11.)

 

Hadhrat Shaykh Ul Islam Imam Muhammad Anwarullah Farooqui, (May Allah sanctify his soul) the founder of Jamia Nizamia writes about rebirth:

 

Translation: That which the supporters of rebirth say that if a person performs good deeds, then his soul is reincarnated as Brahmin or cow and if a person performs good deeds, then it is reincarnated in bad animals, what should be seen here is bad in whose opinion.  A dog is bad in our opinion, but other dogs don’t consider it bad and so on and so forth. 

 

 Each animal is happy as it is.  No animal thinks about becoming another animal or a human being.  Animals, don’t even like to come near human beings unless they are persuaded and coaxed and all of their needs are taken care of and Brahmin, who as per the supporters of rebirth, were some kind of animal in the previous lives, don’t even know what animal they were………….."(Maqasid Ul Islam, Vol. 8, Pg No. 66)