For the soul there is never birth nor death. Nor, having once been, does he ever cease to be. He is unborn, eternal and ever-existing

Lord Krishna said -

“For the soul there is never birth nor death. Nor, having once been, does he ever cease to be. He is unborn, eternal, ever-existing, undying and primeval. He is not slain when the body is slain.” BG Chapter 2 Text 20

ALL jivatmas have ETERNALLY existed without beginning or end as Bhagavad Gita Chapter 2 Text 12 and 20 teaches us.

The gross and subtle material bodily vessels or containers we are in, is made of temporary material energy.

The gross biological compartment is subject to breakdown, decay and death and therefore an impermanent vessel for the subtle material body the soul is contained in.

When our material "gross body" becomes unfit to remain in, the individual life force or jiva-soul, contained within the "subtle material container, moves on to another material bodily form to take shelter in depending on which planet in the 14 worlds they take birth on.

The jivatma trapped in the "gross and subtle" material bodies, never decays and therefore is eternal because it is NOT part of the material universe its two coverings belong to.

The subtle body carries the jivatma to another gross material bodily container if they remain on this Earth planet.

Or remain in just their subtle body (also known as the ghostly body) in they enter the higher heavenly or lower hellish planets in the material creation.

The material universes are an alien place for us who are all spiritual beings without beginning or end.

All souls enter the material creation, no souls originate from the material creation.

Srila Prabhupada teaches us, we were NEVER created because we have ALWAYS existed.

Srila Prabhupada - "There is no new souls. New and old are due to this material body. But the soul is NEVER born and NEVER dies, so if there is no birth how there can be new soul'' Letter to Jagadisa 7/9/1970.

This is the nature of Spiritual energy, it is made up of perpetual individual units called jivas, it is eternal without beginning or end.

We ARE therefore spiritual individual living entities trapped in this material creation, we are NOT these material gross and subtle material bodies we are in while in this material creation.

What many Christians, Muslims and demigod worshipers think is their spiritual body, is actually their "subtle material body" that takes them to the heavenly material planets in this material universe at the death of the gross material body or the hellish planets, where they can remain for thousands of years (until their pious or impious karma is used up) and eventually again taking birth on this earth planet in a gross biological body.

However the ''real'' Kingdom of God (Vaikuntha and Goloka Vrindavana) is beyond this mundane material universe with its heavenly and hellish planets.

In Vaikuntha and Goloka Vrindavana there is no birth, disease, old age or death like exists in this decaying impermanent material universe.

According to Bhagavad Gita, it is not possible that there is birth of the jiva-souls because they have always existed and NEVER created.

Srila Prabhupada- "The soul is NEVER born and NEVER dies, so if there is no birth, how there can be new souls?'' 7/9/1970.

The Bhagavad Gita Chapter 2 Text 12 teaches us that ALL jivatmas have ETERNALLY existed without beginning or end.

Krishna said -

“For the soul there is never birth nor death. Nor, having once been, does he ever cease to be. He is unborn, eternal, ever-existing, undying and primeval. He is not slain when the body is slain.” BG Chapter 2 Text 20