this movie be actually not about reincarnation . the theme of reincarnation consist the out layer of the story . it do not make any difference if you believe in reincarnation or not to understand and appreciate what happen and why it happen in the movie . love a the core fundamental need which bind all human together be the main theme of story . a ten year old boy find some love letter from a woman madly in love with her dead husband . he wish to be the object of that love . this desire be so strong that the viewer wonder what have be happen in this boy life that have create such a huge gap in his emotional make up . his family be not wealthy . the father be a tutor and the mother be probably a homemaker . maybe he be be neglect often . his family life be not explore sufficiently and it really do not matter . the viewer can construct various scenario for his need to be love the way that dead husband be love by his wife . nicole kidman and a a woman still in love with her dead husband and be tear between settle down with a man ( her fiancée ) who be able to satisfy her need and her longing for a love which could fill her up to the brim with ecstasy and rapture . she be even willing to wait another eleven year for the young boy to become twenty one and so that they can marry . although at the end of the movie and it become apparent that her love for her dead husband be not enough to keep him happy and content and it be a love capable of transform a little boy to the degree of wash him off of selfishness and dishonesty ( if there be any ) . go back to reincarnation theme and after look at the movie from a psychological perspective and a firm believer in reincarnation could attest that the young boy be the dead husband understand the value and depth of his wife love only after his death . this view be plausible not because of the concept of reincarnation and rather for his inability to remember that he be dishonest to his wife and betray her . the way this movie have be advertise and a couple of scene which could make some viewer uncomfortable do not do justice to the profound message that the maker of the movie wish to bring across . this be not a movie for an average person . do not expect to be sweep off your foot with reincarnation philosophy or a love story . it be a painful and realistic and and utterly agonizing look at human being struggle for a feeling and a force and or a fate which could define their life .