The essence of this problem is whether we could find a pair of opposites, other than the possible pair of life and death, so that among the opposites there is a process to convert A to B, but there is no process to convert B to A. If we could not, it would be very quirky to assume that life and death is the only pair that satisfies this condition, so it would be more natural for us to believe life is generated from death, namely there is reincarnation.
However, beyond life and death, there is actually a pair which satisfies this condition: the state of low entropy in a closed system versus the state of high entropy in that closed system. The former automatically becomes the latter, but there is no way for the latter to go back.