Swami Krishnananda

"There is no death." Death is an extinction of what previously existed. Death of Consciousness is an impossibility, for Consciousness is presupposed by every mode of existence. What appears to be cast off is the layer of objectified consciousness or materialized thought, called the physical body. But even this removal of the physical sheath is only a state of the changing of individual consciousness. It is the shock felt by the individual at the loss of a sheath which was cherished with the belief that it is an eternal entity since long that makes it feel the apparent death of its existence. That aspect of the physical consciousness which feels its inability to fulfill certain orders of diverse desires in a particular state of existence changes its mode of consciousness into that of a different category which is suited to the fulfillment of its desires. This process of change is termed "death." Hence death is only a stage in spiritual evolution and not to be considered a dread spectre which is hard to be exorcised.

Moksha Gita - Commentary by Swami Krishnananda, Ch. 1