What is the incarnation in which the Durooz sect believes in? What is the evidence from the book of Allaah and the Sunnah of the Prophet, sallallaahu alayhi wa sallam, that it does not exist?

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.

The incarnation which the Durooz sect believe in, is that a soul moves from one human body to another human body. They believe that the human soul does not die, and that it is only its cover that dies, which is its body, as regards its soul, they believe that it moves to another body, and this is a wrong belief. The Quran and the Sunnah of the Prophet prove otherwise. Allaah informs us in many verses in the Quran that the soul dies. Allaah Says (what means): {Allaah takes the souls at the time of their death, and those that do not die [He takes] during their sleep.}[Quran 39:42]. Allaah Says (what means): {Every soul will taste death.}[Quran 3:185]. Therefore, Allaah informed us that every soul dies and does not move to another human body, as they claim. However, the death of the soul does not mean that it is finished, but it remains either in enjoyment or in torture until the Day it will be put back into its human body. This is what the texts of the Quran and the Sunnah of the Prophet confirmed. 

Allaah Knows best.