Movie-plots usually meld fact and fantasy. After a long hiatus, we have a film on the subject of reincarnation. Vaitheeswaran's theme deals with this debatable subject without giving a final opinion about the same.

Once upon a time, in a remote village Irukkankudi, Dhanasekaran (Sayaji Shinde) was a powerful politician. To win the local election, he looted the temple safe-vault containing the deities' precious and priceless ornaments. A young villager Saravanan witnessed the act. Seeing that he was a witness and a potential threat, Dhanasekar and his goons eliminated him by brutally killing him. They convinced everyone, including the boy's mother, that Saravanan drowned in the river. At that precise moment, Manisankaran (Vijayakumar), an established astrologer at the Vaitheeswaran temple, entered the scene. Learning the details about the tragic death, he assured the anguished mother that according to the Holy Scriptures, her son would come back to the same village in his next birth and extract revenge from the wrongdoers. He also convinced her to remain in the Shiva temple nearby till her son returns; she remained there, waiting for that wonderful day to dawn. The whole village, including Dhanasekaran, awaited Saravanan's return with mixed feelings of apprehension, anticipation and curiosity.

Time passes, and we come to the present. Finally, the day came when her son arrived.

Dr. Bala (Sarathkumar) is a doctor. His ladylove Roopa (Meghna Naidu) is employed at the local TV station. Riyaz Khan is a police Inspector and his ladylove Sharmila (Suja) is a doctor. All four are close friends. While on duty, Sharmila one day witnesses the Chief Minister (who is admitted in the hospital) being murdered by Dhanasekar and his henchmen. Shocked by the killing, she promptly informs Inspector Riyaz. Dhanasekar and his henchmen kill the couple to avoid witnesses. Dr. Bala is puzzled with the double murder; he vows to find the culprits and see that they get their just deserts.

Meanwhile, Manisankaran performs a huge 'Yagna'. At the end of the holy ritual, Manisankaran gets an unpleasant premonition, which warns him of an earthquake striking the city. He follows his instincts and informs the TV channel about a probable earthquake in the city. Though the TV channel staff do not fully believe him, they telecast his interview. During the interview, Manisankaran reveals the whole of the Irukkankudi episode and explains his persistent quest for the reborn Saravanan...

Soon after, an earthquake actually strikes the city. Bala, Manisankaran, Dhanasekaran and the TV crew, in their mission to witness the reincarnation of Saravanan, throng to Irukkankudi.

Did Saravanan's soul return and wreak vengeance as forecast by Manisankaran? Does he kill the evil-minded Dhanasekar? Does Bala extract revenge for Saravanan? Is the connection of rebirth clearly established in the plot? The post-intermission portion reveals the answers to these questions.

Debutante director Vidyadaran is smart; he does not offer a definite opinion about rebirth and related subjects. Careful not to damage public's long-standing beliefs in the issue and also without forcing his support on the subject on non-believers, Vidyadaran leaves the question open for audiences. Depending upon individual experiences, faith and information, audiences can arrive at their own conclusions.

Sarathkumar is endearing, as always. Vaitheeswaran presents him in a refreshing role, far removed from his action image. Meghna Naidu is glamorous and gorgeous. The Goa song sequence, involving dazzling Meghna and macho-man Sarath, is an engaging glamour show.

All the three songs with Srikanth Deva's music are good. Good stunts  inserted at apt spots in the film add to its entertainment value.

Vaitheeswaran smartly gives life to the subject of reincarnation, which was believed to be laid to rest from Tamil film plots. This will possibly induce fresh opinions and discussions, and clones of the same plot, riding piggyback on the sure success of Vaitheeswaran!