[Objective] The purpose of this study is to hermeneutically compare the rebirth centered on the frame stories of three editions of the early prose Upanishads. In a macroscopic sense, it aims to academically establish the concept and characteristics of the theory of rebirth in the early Upanishads, which is evaluated as a preliminary stage of the theory of reincarnation that functions as a complex of rebirth-karman-liberation in Indian religion. [Contents] This study proceeds with the Sanskrit texts interpretation of representative rebirth phrases in the early prose Upanishads and their multi-faceted analysis. In detail, it deals with the aspects of Devayana and Pitryana described in the text, and the issue of karman of good and evil deeds, and analyzes the concept and system of rebirth by comparing and examining the similarities and differences of the three editions. [Conclusions] The conclusions of this study are as follows. First, the process of rebirth revealed in the early prose Upanishads reveals its essence through the finitude of human beings and the convention of time that attempts to transcend them. Second, while BĀU and ChU compromised the formal expressions and modes with the vedic tradition, KauṣU began to use the rhetorical language of knowledge and karman as the theme of Upaniṣad. Third, the early prose Upanishads contain hints at the fundamental modes of karman and liberation, but these are evaluated as preliminary stages of the formalized theory of reincarnation.
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