"THE SPIRIT SOUL, THE LIVING ENTITY, HAS NO DEATH, FOR HE IS ETERNAL AND INEXHAUSTIBLE. Being free from material contamination, he can go anywhere in the material or spiritual worlds. He is fully aware and completely different from the material body, but because of being misled by misuse of his slight independence, he is obliged to accept subtle and gross bodies created by the material energy and thus be subjected to so-called material happiness and distress. Therefore, no one should lament for the passing of the spirit soul from the body.
Because of the movements of the water, the trees on the bank of a river, when reflected on the water, seem to move. Similarly, when the eyes move because of some mental derangement, the land appears to move also.
In the same way[...] when the mind is agitated by the movements of the modes of material nature, the living entity, although freed from all the different phases of the subtle and gross bodies, thinks that he has changed from one condition to another.
In his bewildered state, the living entity, accepting the body and mind to be the self, considers some people to be his kinsmen and others to be outsiders. Because of this misconception, he suffers. Indeed, the accumulation of such concocted material ideas is the cause of suffering and so-called happiness in the material world. The conditioned soul thus situated must take birth in different species and work in various types of consciousness, thus creating new bodies. This continued material life is called samsara. Birth, death, lamentation, foolishness and anxiety are due to such material considerations. Thus we sometimes come to a proper understanding and sometimes fall again to a wrong conception of life."
- Srimad Bhagavatam, Canto 7, Chapter 2, Verse 22-26
Origin: http://religion-events.blogspot.com