Śrīmad-Bhāgavatam · Text 11.22.40
Who is speaking and story frame
जन्म त्वात्मतया पुंस: सर्वभावेन भूरिद ।
विषयस्वीकृतिं प्राहुर्यथा स्वप्नमनोरथ: ॥ ४० ॥
janma tv ātmatayā puṁsaḥ
sarva-bhāvena bhūri-da
viṣaya-svīkṛtiṁ prāhur
yathā svapna-manorathaḥ
O most charitable Uddhava, what is called birth is simply a person’s total identification with a new body. One accepts the new body just as one completely accepts the experience of a dream or a fantasy as reality.
Read the purport on Vedabase.ioFrom Canto 10, chapter 14 onward, the translation and purports were completed by Śrīla Prabhupāda's disciples after his departure, and published by the Bhaktivedanta Book Trust.