The spell is not as simple as Kozak had made it out to be, but with his entire memory downloaded into the mainframe of Legion, I now know everything there is to know about the spell.
I also know about the Karmic Cycle. Or more correctly to say, the Samara Karmic Cycle.
It is, in the simplest term, the reincarnation cycle of Hinduism, where souls are not actually created or destroyed, but more like being recycled endlessly in a loop.
Normally, a soul would continue to reincarnate into a new life and body at the end of each cycle while heavens and hells are just stopping places in between.
No. It is better to consider heavens and hells as separate realities or realms, allowing those who have died in the mortal planes to reincarnate as lowly devils or angels, depending on their overall karma at the time.