The living being

In Bhagavad-gita 7.4-5 which was sung more than 5000 years ago by Şri Krişna, the Transcendental Lord, the original form of the Absolute Truth it is said:

āpo 'nalo vāyuḥ / khaḿ mano buddhir eva ca
ahańkāra itīyaḿ me / bhinnā prakṛtir aṣṭadhā

This my material energy has eight divisions, as follows - itīyaḿ me bhinnā prakṛtir aṣṭadhā 
earth, water, fire, air, space - bhumir apa anala vayu kham
mind, intelligence and of course the false ego - mano buddhir eva ca ahańkāra  

Here are presented:

• the gross body, made of five types of material elements: earth, water, fire, air and space
• the subtle body, made of three types of material elements: mind, intelligence and false ego

apareyam itas tv anyāḿ / prakṛtiḿ viddhi me parām
jīva-bhūtāḿ mahā-bāho / yayedaḿ dhāryate jagat

Oh, mighty one (Arjuna), you should know that besides this    - mahā-bāho viddhi itas tv 
 inferior energy, there is my another one which is superior - apareyam prakṛtiḿ anyāḿ parām
the living beings to whom I gave this univers - jiva bhutam yayedaḿ dhāryate jagat 

This energy which is superior to the material energy is called spiritual energy.
So the nature of the living beings is superior to their material body, which is material.

According to the transcendental knowledge is the Resurection of the Deaths from their graves
as described in the Bible - "Revelation of John" a forgery.

See also christian evidence:
  Ban of reincarnation
  Reincarnation of Elijah
  Reincarnation of the blind born
  Eclesiasts 9:10 vs Samuel 2:6