After the death of the person, the individual soul (jiv atma) is judged. In many other religions the soul is sent eternally to heaven or hell. In Hinduism the souls takes up another body. This is reincarnation. If the person who has died has a net accumulation of good deeds then the soul takes the body of a person having a better position in life, otherwise a worse position in life. This is known as the law of karma or actions.