This is bit small but i think informative
The Circle or Wheel of Life is the manifestation of the Divine in a polarized universe. With each quality, a corresponding ''opposite'' quality exists. Thus we experience life and death, up and down, past and future, gain and loss.
On opposite sides of the Wheel, this creates balance, which allows the Wheel to keep moving forward in harmony. Yet this is only a perception, limited by a mortal brain. In Truth there is no separation, no limitation, no death.
Since nothing can be lost, everything that drops from perception at one point must arise again at another. But as there is always forward movement in the universe, it will be changed when it re-appears. This is perceived in Wiccan belief as returning to a place on the Circle, but at a new level. This is the sacred meaning of the Spiral.
All things must pass. The Circle must turn. So that new things may arise, the old must fall away. This is a sacred Mystery, to be honoured and celebrated.
Nothing is truly lost. The Circle of the One is complete; nothing can leave it nor enter it, since it is All. Everything lost is found again in a new form, when the time is right. Another level of the Spiral will reveal a new manifestation of all that was.
Since nothing is lost, and the One is a ''circle,'' everything we do returns to us. There is no way to avoid the consequences of our actions. This is the basis of the Three-Fold Law.
Since nothing is lost and nothing can be hidden from All That Is, integrity and authenticity are vital components of a Witch's practice.
Since nothing can be lost, and everything is ''recycled'' by Nature, life is not lost at death. A person's essence continues, although the details of this can't be fully known. We acknowledge the probability of reincarnation as one option.