Mind consists of the combination of sensations, perceptions, volitional activities and consciousness. Matter consists of the combination of the four elements of solidity, fluidity, motion and heat.
Life is the co-existence of mind and matter.
Decay is the lack of co-ordination of mind and matter. Death is the separation of mind and matter. Rebirth is the recombination of mind and matter. The relation of mind to matter is like the relation of a battery to an engine of a motor car. The battery helps to start the engine.