Every being, everything, is a manifestation of his energy, so that he is everywhere present through his energies, which are not different from him. Just as every cubic centimeter of sunlight and every molecule of its rays relates to the sun, the Lord is everywhere present thanks to his different energies. He is the Holy Spirit, the Supreme Soul, present in every being as a supreme guide and witness, which in fact indicates that He is already acting as the counselor of all beings.
No matter what He does, He never gives up His supreme position, absolute or unlimited.
The Supreme Lord always desires the company of his pure devotees, and for those of them who live on Earth, for them only, to inspire them, He descends here below. When He appears thus, it is of His own free will, unconstrained by the laws of material nature. He is the Almighty, never subject to the laws of material nature.
Logos 295
In general, death means leaving his body which has become unusable and entering a period of unconsciousness which lasts nine months within a new body in the womb of a new mother
In truth, upon death, reincarnation is almost immediate and the transfer to the womb of a new mother is carried out by the agents of God. The soul, as soon as it leaves the previous body is plunged into unconsciousness, in order to avoid the sufferings due to the uncomfortable position of its new body in the womb of its new mother as well as to the shape of the latter, if it differs from the previous one. This is why we forget everything about our previous life.
In fact, the individual being distinct from God is then introduced, by the seed of the father, into the womb of a new mother, and begins to develop, nourished by she, a new body based on her desires and past actions. These are the factors that determine in what specific type of body he will be reborn. The moment arrives when, still in his mother's womb, he comes out of his state of unconsciousness. He then feels the discomfort of a narrow place, and grows in it the desire to leave it.
In truth, as soon as they come out of the previous body, God's heavenly assistants take the soul and introduce it into the sperm released by the father, which will enter the mother's egg cell and the two thus form a living egg, because a soul is already there. It is the soul by its presence which develops the egg, which will become thanks to it an embryo, then a fetus and finally, a complete baby's body.