Some would say that love is the Fifth Element but really its death. Leeloo leaves her body in a beam of light (home run baby) and then returns to it later.
Did she die? Not in the typical sense no and she didn't reincarnate either because she never died to begin with.

The body is just a vessel, a vehicle used to interact with the world that it inhabits. You can enter and exit your vehicle at any time you want.