this game has such an amazingly cool concept!! i love what you did with the idea of reincarnation, and how you were able to communicate to the player what they needed to do to solve certain puzzles and progress without an overload of textual information. (such as the placement of "karma checkpoints" like the dog and the prisoner nearby where different forms would be necessary.) not to mention how well this fits in with the theme!
there were definitely technical limitations, as some other people already pointed out. (i.e. the buggy stairs slowing me down while the timer was going, and a few instances where pressing E to interact with an object crashed my game completely.) additionally, i found the text and the UI fairly difficult to read, and if you were ever interested in patching this game at a later point, i'd recommend making the both the dialogue and the karma bar in the upper right a little bigger to make it more accessible.
that being said, it's awesome how much you were able to accomplish given the jam's timeframe, and i really enjoyed playing through this game! i'd love to see these concepts explored more in future projects and i can't wait to see more from you! ^^