That which the soul has borrowed he must give back when it has done its work; it was borrowed for a certain time and for a certain purpose. When the purpose is fulfilled, when the time is finished, then every plane asks for that which the soul has borrowed from it, and one cannot help but give it back to that plane. It is this process which is called assimilation. Since man is born greedy and selfish he has taken all things willingly, enthusiastically -- he gives them back grudgingly and calls it death.
Death is nothing but the taking off of one garb and giving it back to the plane from which it was borrowed, for the condition is this: one cannot take the garb of the lower plane to the higher plane. The soul is only released when it is willing -- or compelled -- to give its garb to the plane it has taken it from. It is this which releases the soul to go on in its travel. And as it proceeds to a higher plane, after its stay there it must again give its garb back and be purified from it in order to go further. ... This knowledge also throws a light upon the question of death. Death is not really death; it is only a passing stage, it is only a change, as changing clothes.