Reincorporation is connecting present material to material from earlier in the scene, usually material that happened so long ago that the audience has forgotten about it.
Reincorporation is a great way to find a Closer.
A good reincorporation usually comes as a surprise, makes all the previous action in the scene appear to have happened for a purpose, and makes the players appear brilliant.
Whatever theme was latent in the preceding action becomes more explicit in a reincorporation.
See Disrupting a Routine for a technique that often sets up opportunities for amazing reincorporations.