I'm another one who believes that it's got something to do with reincarnation but that it's got nothing to do with past lives, transgressions or karma.
I believe that being transgendered is just a part of existence and within the norms of human evolution.
I have a theory that as the Universe is constantly expanding, then the basis of all existence must be creativity and interaction. Nothing expands without some form of creativity and interaction. You, me and everybody else, we are part of the Universe and are also subject to the same principles - therefore our existence is all about creativity and interaction.
To achieve this creativity and interaction there must be a relationship to begin with, and I believe that the interaction is between two planes of existence - the physical (or natural) and the metaphysical (or spiritual).
A rock is physical. It is incapable of creativity without interacting with something else. Spontaneous creativity by the rock is impossible. It's physical, not spiritual. However life forms are capable of spontaneous creativity. A tree can create fruit. A bird can build a nest. We as humans are creative as well.
Like all other life forms, we can also reproduce. Male and female interact to create a new life in the form of a baby - again, creativity and interaction coming together to create something new. However I don't believe that life begins at conception.
You see any creative process is actually a cycle involving four stages - examination, intuition, conception and application. When we create we interact between our conscious minds and our souls through our subconscious. Creativity inspires, we listen to music and watch films and when we go to sleep we dream and this is what creates within us hope and the motivation to get out of bed in the morning.
We think it comes out of nowhere, but everything created comes out of the spiritual plane, but not knowing enough about it and not being able to see it, the spiritual lies beyond the range of our perception.
The creative cycle is reflected in many things, for example in the seasons of the year, the female menstrual cycle, anything we do creatively, and it is also reflected to me in the cycle of reincarnation.
The starting point is at the moment of death. Our souls separate from our bodies and break down, and we experience flashbacks from our lives (examination), we return to the spiritual (intuition) and then we are reborn (conception) and from that point forward we are living (application).
Sex and gender to me are both part of the natural, physical plane of existence.I believe that our souls have no gender or sex, but are the sum total of our life experiences.
However in order for there to be new life there must be both a body and a soul. The soul is eternal and is not part of the body, which is created out of the body of our parents, including the brain.
This coming together of body and soul is complex and I actually believe that the process of birth (or rebirth) lasts around seven years to the formation of the Life Script where we determine who we are, what our main objective in life should be, and how we are going to relate to other people.
Prior to that we are doing what we can to become acquainted with our new life. Our first five years is a process of discovery and exploration. Hand any object to a baby or small infant and it will examine it, try to put it in their mouths, and work out how it relates to everything else. At the age of two and three we are testing our relationships with other people in our lives.
Now if you've ever tried to create anything you will know that it doesn't always work out as you plan or intend. Sometimes you need to make modifications and sometimes that what you create turns out differently when the different components are put together a different way.
This is how I see being transgendered. Each of us is a complete human being, born without defect, only our souls cannot find a way of relating to either our bodies, our perceived gender role, or both.
Further from this I believe that gender dysphoria is a condition which often appears after the age of seven.
But then again, this is just my theory.