Yeah. It's one giant cycle! You die, you become a spirit, you're crossed over to the afterlife, you die, you're reincarnated and reborn in the world of the living and then rinse, repeat.
Of course, sometimes you become a hollow, and, in that case, your soul is purified after a Shinigami destroys it with their zanpakutou and then you're reborn in the afterlife.
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Of course, sometimes you become a hollow, and, in that case, your soul is purified after a Shinigami destroys it with their zanpakutou and then you're reborn in the afterlife.