In the process of reincarnation, the only thing that changes is the external form, our attitude or “clothing,” but not the inner, fundamental state. It is impossible to talk about that state at all in terms of loss of life, death.
The Light that expands in the spiritual Partzuf is called the Light of life. When it leaves the Partzuf, death comes. However, in spirituality things never go through life and death as we understand them because a person is always above his fulfillment. He is on the level of the screen and Reflected Light, in the state of Hafetz Hesed because he has acquired the level of bestowal.
If the Light comes, then it’s good because a person can receive it for the sake of bestowal and this gives him more life. And if the Light of life leaves and the Light of Hassadim remains, it is also life, but a small degree of it, until reaching the tiniest illumination that provides the bare minimum, a dreaming state. However, one way or another a person is always connected with the force of life.
Therefore, the science of Kabbalah does not attribute any significance to the bodily sensations that comprise our life and death. In Kabbalah these are completely different notions which are nothing like what we understand them to be.
From the 4th part of the Daily Kabbalah Lesson 3/10/11 on Life and Death