I am eternal. The only difference is that, because we are infinitesimal living spark, therefore we forget. Just like I can remember roughly about my childhood days, but I cannot remember the day-to-day activities in my childhood. That is . . . that defect is there due to my infinitesimal position.
In the Bhagavad-gītā this fact was very nicely discussed between Arjuna and Kṛṣṇa. When Kṛṣṇa said that, "This philosophy was spoken by Me to the sun-god millions of years ago," Arjuna inquired, "My dear Kṛṣṇa, how can I believe that You spoke some millions of years ago this philosophy to the sun-god?" What was the answer? The answer is, Kṛṣṇa said: "Yes, millions and millions of times I also appeared, and you also appeared. The difference is that you do not remember; I remember."
That is the difference between God and ordinary living entity. Otherwise, qualitatively, God and the living entity the same. So only difference is that He is great, infinite. Therefore we cannot calculate His infinite qualities. But I, being infinitesimal, my qualities, my capacities, my energy, they are very infinitesimal. Therefore I forget. And because I forget, therefore I cannot remember what was my body in my last birth. Because I cannot remember. Death means forget. Just like at night you forget everything, sleeping. Similarly, when this body is finished, we forget about this body. We are interested in the next body.