Here on earth it may be all the same for one if one is perfect or not, but that is not so in the life between death and rebirth. There irresistible forces compel one to transform imperfection into perfection. One realizes that in many cases this can only be achieved at the cost of pain and suffering, and one knows that to achieve perfection one must accept the pain and pleasures of a life on earth. And one then goes full steam into a new incarnation.
Source (German): Rudolf Steiner – GA 150 – Die Welt des Geistes und ihr Hereinragen in das physische Dasein – Stockholm, 10 June 1913 (page 85)
This English translation has been copied from the book: How the Spiritual World Projects into Physical Existence – The Influence of the Dead (page 65) – Published by Rudolf Steiner Press