Energy can neither be created nor destroyed. It can only change from one form to another.
NO form of matter or energy is ever created or destroyed. The total amount of energy in the universe always remains the same. Energy can only change form. This is true with everything – Grosser forms of energy such as light and sound, as well as subtler forms of energy such as mental ideas and the life force inhabiting a human body.
The essence behind one's existence is subject to this fundamental law. The death of the physical body does not signify a destruction of that essence. Rather, death initiates a change in form.
A person's essence does not contain memories. Memory is tied to the body as a function of the brain. Chemicals stored within the brain correspond to the memories we have. It is these stored, chemical, vibratory patterns that make up our memories.
While a person's essence may be affected by the memories, the essence does not contain the memories. Memory is accumulated in the brain. When the body dies and deteriorates, the chemical patterns dissolve and the memory is gone.
The essence does not carry on memory of a previous lifetime. What it carries on is you. The essence accumulates residual vibrations and familiarities that come from experiences. For example, You may find yourself familiar with this or attracted to that, although you do not know why.
* Some have held the belief that when you re-incarnate, you wake up in your next lifetime having a memory of your prior life. But this cannot happen unless certain things take place and those particular things do not typically occur.