Death and birth are habits
- Death and birth are two strong habits of the
body; they have nothing to do with annihilation.
Death does not annihilate the essential; it
merely brings about a change of the coverings
around it. Assuming a new covering is called
birth, and casting off the old is called death.
There is no death for the Atman (the Self)
because: 1) Atman is eternal; it is never born
and never dies; it is a perennial source of
knowledge; 2) Atman is self-existent and
does not need the support of anything else,
for Atman alone exists everywhere; and
3) Atman is formless; although it assumes
and casts off forms, it remains unaffected.
Perennial Psychology of the Bhagavad Gita