In the Bhagavad-gītā it is said, bhūtvā. Bhūtvā means taking shape in some particular type of body. The living soul is there within this body, but the outward dress. . . Just like we are sitting, so many persons—we have got different dresses—similarly, all these 8,400,000's different forms of life, they are coming into existence and again changing. This is called material world. Bhūtvā bhūtvā pralīyate (BG 8.19). But we are hearing from authorities like Lord Kṛṣṇa. He says, na jāyate na mriyate vā kadācit: "My dear Arjuna, a living entity does not take birth. There is no birth, death, old age, disease of the spirit soul." Na jāyate na mriyate vā kadācin nityaḥ śāśvato 'yaṁ na hanyate hanyamāne śarīre (BG 2.20). That is understanding, that we, ahaṁ brahmāsmi, we, all of us, we are particle of Brahman; therefore we are eternal. There is no birth, death, old age and disease. So actually, we do not like to die. Why? Because I am eternal, you are eternal, so I want to live forever. But we are put under certain condition of this material world that we have to die.
Die means in this body we are creating some situation for the next life, and in order to accept. . . Just like one person—especially this Ajāmila upākhyāna—his ways of life was not ordinary; most abominable. So abominable, good or bad, in this life we are creating some situation so that we will get next life another body. Therefore there is death. That is material world. And as soon as there is death, there is birth. Death means we enter into the womb of a mother for, say, ten months. That ten months is considered as death. Not ten months, because the child within the womb of the mother returns his consciousness when the child is seven months old. This is human body. At that time he feels inconvenience within the womb of mother. Before that, he is unconscious, sleeping.