The Ācārāṅga defines deceitfulness and non-vigilance as the conditions of rebirth.[1] The deceiver and the non-vigilant cannot break the cycle of birth and death. The deceitful has his mind infected by sensual objects and passions. His dispositions are never pure. The non-vigilant cannot act in the right way. He is consequently involved in repeated rebirth.
Delusion is also a cause of rebirth. A person beguiled by delusion takes rebirth. The existence of the soul is not the cause of rebirth, but it is the delusion that stands as the cause of transmigration.[2] Delusion, deceit and non-vigilance are the causes of the cycle of birth and death. According to the Indian thinking, karma is the cause of rebirth. Attachment and aversion are the cause of karma.[3] Psychic karma produces the material karma and material karma produces the psychic karma. Uncontrolled anger, pride, deceit and greed and all such other passions nourishes the roots of rebirth.
koho ya māṇo ya aniggahīya, māyā ya lobho ya pavaḍḍhamāṇā
cattāri ee kasiṇā kasāyā, sincanti mulāiṃ puṇabbhavassa[4]
The chain of birth and death cannot be broken without the destruction of karma. Karma is cause of rebirth; hence, it must be eliminated. The texts like Acārāṅga etc. direct repeatedly to destroy the karma body.
muṇī moṇaṃ samādāya, dhuṇe kammasarīragaṃ[5]
There is an intimate relation between karma and rebirth. The ultimate goal of spirituality is self realization and freedom from misery. This can be achieved only by breaking the chain of birth and death and the ultimate emancipation (freedom from birth and death) can be attained through the complete destruction of karmas.