I think that even with the power of Ling Tian he cannot directly offend the "Heavens", so in order to reincarnate Sam from another world he frangnised Sam's soul from that world and erased the remnants of her presence and inserted a complete soul, the Sam from Earth forming a soul based on the remains of a soul with a complete soul.

Author I really like your writing style, and if you allow me a recommendation, make your next novel after "Armipotent", one that the MC is a villain, not those full of slaughter, but one that had its destiny stolen by Halo of MC Principal, destroying all his objectives.