State Religious Affairs Bureau Order No. 5 (), officially named Measures on the Management of the Reincarnation of Living Buddhas (), is an order from the State Administration for Religious Affairs, the People's Republic of China's agency charged with keeping religion under state control.
 Order No. 5 states that a Reincarnation Application must be filed by all Buddhist temples in that country before they are allowed to recognize individuals as tulkus (reincarnated teachers).
Reincarnation is the philosophical or religious concept that an aspect of a living being starts a new life in a different physical body or form after each biological death.
 It is also called rebirth or transmigration, and is a part of the Saṃsāra doctrine of cyclic existence.
 It is a central tenet of all major Indian religions, namely Buddhism, Hinduism, Jainism, and Sikhism.
 The idea of reincarnation is found in many ancient cultures, and a belief in rebirth/metempsychosis was held by Greek historic figures, such as Pythagoras, Socrates, and Plato.
 It is also a common belief of various ancient and modern religions such as Spiritism, Theosophy, and Eckankar and is found as well in many tribal societies around the world, in places such as Australia, East Asia, Siberia, and South America.
Dulduityn Danzanravjaa (1803–1856, Mongolian: Дулдуйтын Данзанравжаа ) was a prominent Mongolian writer, composer, painter and physician and was the Fifth Noyon Khutagt, the Lama of the Gobi.
 His name is a Mongolian adaptation of the last part of the Tibetan name Lobsang Tenzin Rabgye given to Danzan Ravjaa by the 4th Bogd Gegeen, on his visit to the Mongolian capital, Urga (present-day Ulaanbaatar) in 1812 where Danzanravjaa was also recognized as an Incarnate Lama (Tib: Tulku).
 There are several versions concerning the origins and use of "Dulduityn".
 He was the 5th incarnation of the Gobi Noyon Hutagt, which is the title of a prominent line of tulkus of the Nyingmapa lineage of Tibetan Buddhism in Mongolia and was found by the personal attendant of the 4th Noyon Hutagt in 1809.
 It was not possible to enthrone Danzan Ravjaa as the 5th Noyon Hutagt because of the ban from the ruling Manchu (Qing) Dynasty on recognition of this line of incarnations.
 Mongolia at the time was under Manchurian Qing control.
 He was enthroned as the Avshaa Gegeen in Ongiin Gol (present-day Saikhan-Ovoo) Monastery by Ishdonilhudev Rinpoche.
 He is primarily famous for his poetry, but is also known for his prophecies, and treatises on medicine, philosophy, and astrology.

Question: What is the philosophy of Tulkus?
Answer: Reincarnation