Don’t concoct pleasure in imagining that dead relatives have been reborn
Due to ignorance of the real existence of the Lord, the conditioned soul imagines many things. Influenced by fruitive activity, he comes together with his relatives, fathers, sons and grandfathers, exactly as straws gather together in a moving stream. In a moment the straws are thrown everywhere, and they lose contact. In conditional life, the living entity is temporarily with many other conditioned souls. They gather together as family members, and the material affection is so strong that even after a father or grandfather passes away, one takes pleasure in thinking that they return to the family in different forms. Sometimes this may happen. but in any case the conditioned soul likes to take pleasure in such concocted thoughts.
Srimad Bhagavatam 5.14.17 purport