Perceiving and perceiver are necessary for rebirth. Both make up consciousness or in Sanskrit vijñāna (perceiver-perceiving consciousness) which is the means by which this life becomes another life and so on.
Even dying is part of consciousness and cannot escape it. We perceive our living and just as much our dying or passing away. Above all, when we die consciousness along with the mind (the constructor of illusory existences) continues.
Karma (the force of previous memories) is eventually transferred to a suitable womb were memories become transferred into the cellular life which, for us, is the emptying of memories or so it seems. This is what is called reincarnation. A new life is always the cellular or biological manifestation of memories of the previous life, especially sexuality.
A new life then amounts to a working out of the previous karma which can interfere with our ability to transcend the many cycles of reincarnation. This then becomes a kind of living hell or in other words a trap that we cannot escape from well unless we learn transcendence which is the passage from dyadic consciousness to absolute Spirit which is ever one (ekāyana).