Samuel Yates was a normal boy until he died in a traffic accident. He returned from the grave as a spirit out for revenge against Batman for letting him die. Samuel Yates had been an admirer and fan of Batman for his heroism, but in the event of a car accident that left him dead but his parents alive, Samuel had wandered a lost spirit bent on revenge to get a reason why Batman, his hero, couldn't save him in time.
In consequence, Samuel Yates began to possess the bodies of the dead and murdered to confront Batman as to ask why Batman couldn't save him in time- which accompanied some guilt to Batman thinking the dead were possible victims he couldn't save or a breakdown. It would come to detective work on Batman's part to learn Samuel Yates fate as a disembodied spirit and began to codename him as Samsara in reference to the Hinduism faith of reincarnation revolving in cycles. When Samuel ventured to the memorial of his gravesite where his mother stood, Samsara possessed the body of a slain corpse who set to reach for his mother to give her a hug which lead Myra Yates to run in fear of the reanimated corpse who nearly was struck by a truck in traffic had Batman not rescued her.
In the confrontation, Batman explained to Samuel Yates with full sincerity that he saved all that he could and Samsara came to his own conclusion that as much as he wanted to be alive with his family, he needed to move forward and said Batman he was tired and going to bed before vanishing.
In a later precognitive dream inhibited to Batman's mind, Samsara warned Batman of an assassin pursuing Batman named Matatoa, who was fated and need to be dead.
As a spirit, Samsara has the power to possess the bodies of those Batman failed to save. He also has the basic ghost abilities, flight, invisibility, and intangibility