They concern the physical sheath only, a false product formed by the combination of the five elements. The ideas of birth and death are mere superstition. Every soul is a circle. The circumference of this circle is nowhere, but its centre is in the body. Death means the change of this centre from body to body.
Death is separation of the soul from the physical body.
The entrance of a soul into a body is called birth. The soul's departure from the body is called death. A body is dead if the soul is absent. Death is a door opening from one aspect of life to another. Death is cessation of bodily or physical activity, of physical and organic function, of physical consciousness.