The soul is NEVER born and NEVER dies, so if there is no birth or death of the jivatma.

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 eternal without beginning or end and we ARE spiritual individual living entities, we are NOT these material gross and subtle material bodies we are in while in this material creation.