The Pudgalavāda was a Buddhist philosophical view and also refers to a group of Nikaya Buddhist schools that arose from the Sthavira nikāya. The school is believed to have been founded by the elder Vātsīputra in the third century BCE. They were a widely influential school in India and became particularly popular during the reign of emperor Harshavadana. Harsha's sister Rajyasri was said to have joined the school as a nun. According to Dan Lusthaus, they were "one of the most popular mainstream Buddhist sects in India for more than a thousand years."

Rebirth in Buddhism refers to the teaching that the actions of a sentient being lead to a new existence after death, in an endless cycle called saṃsāra. This cycle is considered to be dukkha, unsatisfactory and painful. The cycle stops only if Nirvana (liberation) is achieved by insight and the extinguishing of craving. Rebirth is one of the foundational doctrines of Buddhism, along with karma and Nirvana. Rebirth was a key teaching of early Buddhism along with the doctrine of karma. In Early Buddhist Sources, the Buddha claims to have knowledge of his many past lives. Rebirth and other concepts of the afterlife have been interpreted in different ways by different Buddhist traditions.