First of all it is so sad he died. =( Second, I googled it and here: http://en.wikipedia.org/wiki/Scientology#Ceremonies Ceremonies The Church of Scientology provides Sunday services and social ceremonies for marriage, birth and death that are performed by an ordained Scientology minister.[116][117] Most, if not all, of the actual ceremonies used were written by L. Ron Hubbard and are collected in the book, Ceremonies of the Church of Scientology.[118] At a funeral service, the minister speaks directly to the departing spirit and grants forgiveness for anything the deceased has done so he can begin life anew.[116] We do not contest your right to go away. Your debts are paid. This chapter of thy life is shut. Go now, dear [deceased], and live once more in happier time and place.[117]

'Fundamental to Scientology is a view of Man as a spiritual being. In Scientology, the spiritual being is called the thetan. The term is taken from the Greek letter theta for “thought” or “life” or “the spirit.” It is used to avoid confusion with previous concepts of the soul. The thetan is immortal and has lived—and will continue to live—through countless lifetimes. One is a thetan who has a mind and who occupies a body. The thetan animates the body and uses the mind.' Source: http://www.scientology.org/faq/background-and-basic-principles/what-are-some-of-the-core-tenets-of-scientology.html - 'Today in Scientology, many people have certainty that they have lived lives prior to their current one. These are referred to as past lives, not as reincarnation. Past lives is not a dogma in Scientology, but generally Scientologists, during their auditing, experience a past life and then know for themselves that they have lived before. To believe one had a physical or other existence prior to the identity of the current body is not a new concept—but it is an exciting one. It is a fact that unless one begins to handle aberration built up in past lives, he doesn’t progress. In Scientology, one is given the tools to handle upsets and aberrations from past lives that adversely affect the individual in the present, thus freeing one to live a much happier life.' Source: http://www.scientologynews.org/faq/does-scientology-believe-in-past-lives-reincarnation.html