According to Samkhya philosophy, reincarnation is seen as a cycle of birth and death that is driven by the interplay between Purusha and Prakriti. Purusha, which is the pure consciousness or spirit, is considered to be eternal and unchanging. It is the ultimate source of all existence and is completely distinct from Prakriti, which is the material world and all its manifestations.

In Samkhya, it is believed that when Purusha becomes entangled with Prakriti, it leads to the creation of individual beings or Jivas. Jivas are seen as a combination of Purusha and Prakriti, with Purusha being the conscious self and Prakriti being the material body and mind. This entanglement is what drives the cycle of reincarnation.

When a Jiva dies, the material body disintegrates and the subtle body (made up of the mind and senses) dissolves back into Prakriti. However, the Purusha remains untouched and unaffected by this process. It is only the subtle body that carries the accumulated karma of the Jiva, which determines the next birth.

According to Samkhya, the ultimate goal of a Jiva is to attain liberation or Moksha, which is achieved by breaking free from the cycle of reincarnation. This can only be achieved by realizing the true nature of Purusha and detaching oneself from the entanglement with Prakriti.

Samkhya also believes in the concept of multiple lives, where the Jiva goes through numerous cycles of birth and death until it attains liberation. Each life is seen as an opportunity for the Jiva to learn and evolve, and the accumulated karma determines the circumstances and experiences of each birth.

In conclusion, Samkhya views reincarnation as a natural process driven by the interplay between Purusha and Prakriti. It is seen as a means for the Jiva to evolve and ultimately attain liberation. The concept of reincarnation in Samkhya is closely tied to its dualistic view of reality and the ultimate goal of realizing the true nature of Purusha.