Tulkus a tibetan lama who is considered as incarnation of avalokiteswora and in the lapse of the time considered as the descendent of the previous lamas rebirth who take birth many times in an earth inorder to rule to the people of tibet. They represent the monastery as well as the political positions. Tulkus believe that they are the manifestation of mind, speech and body of Buddha and which has a spiritual perfections due to the long and estreneous and hard spiritual work. In all the schools and sects of tibetan buddhism have the concept of the lulkus.

The institution of the tulku as reincarnate lama developed during the 12th, 13th, and 14th centuries, as various Tibetan schools of Buddhism began to accept the possibility that exemplary figures might remain within the human world as institutional teachers, reincarnating from one lifetime to the next out of compassion for their students. At this point, the notion of nirmanakaya became linked to a notion of regular re-incarnation.The most dramatic—and, at the time, controversial—innovation here was the idea that a tulku could inherit the estate of his previous incarnation. This rule of inheritance allowed for the rise of hugely wealthy estates belonging to the lineages of reincarnating tulkus.

By far the most politically powerful tulku lineage for the past several hundred years have been the Dalai Lamas, which has seen a total of fourteen incarnations beginning with Gedun Drub. Note that the title "Dalai Lama" was not applied to this line from the beginning: the second incarnation was seen simply as the rebirth of Gedun Drub. The same was true of the third incarnation, Sonam Gyatso, until he was dubbed "Dalai Lama" as an adult, after which he applied the title posthumously to his predecessors and declared himself the 3rd Dalai Lama.

Lineages of tulkus may be interlinked—for example the Panchen Lama traditionally recognizes the new incarnation of the Dalai Lama and vice versa. In most cases there is no such relationship, but the potential candidate is always vetted by respected lamas. This often involves tests such as checking whether the child can recognize acquaintances or possessions from his previous life or answer questions only known to his former self.

As a tulku nears death, the people around him listen carefully for clues which may help in finding his reincarnation. Sometimes, a tulku will leave a prediction letter describing where they will be found. Prophecies, which may date forward or backward many generations, also play a role.

While most tulkus historically have been Tibetans, some have also been born among various other peoples with whom the Tibetans have had contact, such as the Mongols. There are also some tulkus who are closely associated with Tibetan Buddhist practice in some country outside of Tibet, and these are typically born in that country; an example is the Jetsun Dampa of Mongolia. In modern times, as Tibetan Buddhism has attracted followers across the world, a small number of tulkus have been found among Western people. Perhaps the most religiously significant such tulku is Tenzin Ösel (born 1985), the child of Spanish parents, who has been recognized as the reincarnation of Thubten Yeshe, an influential Tibetan lama.