Actually, we are eternal. Both God and the living entities, they are qualitatively one, eternal. Sac-cid-ānanda-vigrahaḥ (Bs. 5.1). Sat means eternity, and cit means full of knowledge, and ānanda means full of joy. These are the qualifications of God and living entity. Therefore we are hankering after pleasure. All people are working hard, day and night, for pleasure. Because by constitution, he is pleasureful, joyful. As soon as there is little hindrance to the process of his joyfulness, he becomes sorry. This is my nature. Sac-cid-ānanda-vigrahaḥ.
But God and the living entity, both being sac-cid-ānanda-vigrahaḥ. Vigraha means form, individuality. So God has form, and you have got also form, I have got also form, everyone has got form. Nityo nityānāṁ cetanaś cetanānām (Kaṭha Upaniṣad 2.2.13). He is the supreme individual personality, and we are subordinate personalities. That is the difference. Otherwise, in quality, God, you and me are all the same. That Kṛṣṇa says.
So far appearance and disappearance is concerned, Arjuna and Kṛṣṇa are on the same level. Bahūni me vyatītāni janmāni (BG 4.5). "My dear Arjuna, I have many, many appearance and disappearance in the past. Similarly, you had also many appearance and disappearances in the past. But the difference is, tāny ahaṁ veda. My appearance and disappearances, I remember everything, past, present, future, everything." Na tvaṁ vettha parantapa: "But you do not." Now, we cannot remember what was . . . what I was in my past life. Neither I know what I am going to be in the next life. But there is. I was in the past, I am in the present, and I shall remain in the future. That is my position.