Thread:92.1.238.222/@comment-190.155.146.193-20140915134915/@comment-2207994-20140923204820

Okay, first of all, watch what you say. Secondly, there are multiple unnamed Shinigami, too of which bear somewhat of a resemblance to Matt. I'm assuming the one you are refering to is the one from the recap episodes. I don't believe Shinigami are reincarnations, however, some believe it is Light, and others do, in fact, believe it is Matt. You're not alone with that theory.