Suppose we grant that cream is the reincarnation of milk, and butter is the third step of the reincarnation of milk, and its fourth reincarnation may be called ghee. The question arises, Whose reincarnation is the milk? There are chemical substances which form milk, and its chemical arrangement changes the name, savor, smell and effect. Butter cannot be called milk, nor is ghee cream. If there is any substance which seems to be existing through all the manifestation of the milk, it is the inner ruling current which groups and scatters atoms, compelling them to change, which may be likened to the soul. God bless you.