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This is a fundamental portion of a lot of religions, the Mormons being one of them.
Their belief is of all of us pre-existing as spirits, then getting a body and coming to earth to be tested according to our free will having been made to forget about the pre-life so that all choices are based on faith. What we achieve here will determine our fate. Not just Heaven and hell, but different levels of each according to what we have learnt and lived. It wuld be a cruel god that lumped the tax dodger or liar with the child molesters.
They have a saying that "the natural man is an enemy to God", meaning that one must elevate one's self above the base desires that commonly drive us and seek to learn to control the physical form.
Just some interesting stuff I learnt from my parents and some friends.
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