Atman [Self] has the power to assume any form it likes. All of those
forms can be destroyed, but the eternal, incomprehensible Atman is
not subject to any alteration. It has the power to assume any body,
but still it is not the body. It is without beginning or end (nitya),
whereas the body is perishable and transient (anitya). It is
characteristic of the body to undergo a series of changes between
birth and death, and, in actuality, one experiences death many times
in the course of changes that occur during the lifetime. For a seed to
sprout it has to die in its form as a seed. Then alone can it sprout.
All new forms come about through the death of an old form. Therefore
we should accept death as an essential reality of life, but we do not.
We know that things die, but we do not accept death. There is no cause
for sorrow; Atman is imperishable.
Perennial Psychology of the Bhagavad Gita