Reincarnation, explained by Wikipedia:
Reincarnation is the philosophical or religious concept that an aspect
of a living being starts a new life in a different physical body or
form after each biological death. It is also called rebirth or
transmigration, and is a part of the Saṃsāra doctrine of cyclic
existence.
The Supreme Court ruled that corporations are persons in some ways; See When did Companies become People..., Nina Totenberg on NPR.
Reincarnation can be used for ideas or inamimate objects. The Free Dictionary:
A reappearance or revitalization in another form; a new embodiment:
"The brownstone had already endured one reincarnation: In the 1940's,
it was converted into eight studio apartments" (Ben Lloyd).