In this world neither is matter ever destroyed nor the Spirit, only ego is destroyed. The body is never destroyed. This body of mine was, even when I was not. Every particle of this body was present. There is nothing new in it. When I die, not a single atom of my body will die with me. The body is eternal for nothing within it dies. Scientists say that we cannot destroy a single atom - nothing can be destroyed. Everything within the body is eternal: the water will merge into water, the fire will be lost in the fire, the space will become one with space everything is eternal. Only the shape is lost but nothing within the shape is lost. My spirit also does not die - then what dies?
Death happens. Only the connection between the body and the soul breaks. And in-between this connection there is the ego, which I create through the meeting of the body and the soul and which I create every day - this ego breaks. Once I come to know that I am not the ego, then there is nothing within me that can die. As long as I know myself to be the ego, I have no knowledge of the nectar within me. I cannot possibly know - there is no way of knowing for I am completely identified with my ego. Then nothing except death can happen to me for the thing with which I have identified myself, is the only thing that dies. This seems to be an astonishing statement.
In the whole universe, only one thing is capable of death and that is the ego. Nothing else dies for nothing besides the ego is born. All other things are. Ego alone is born, it is a bi-phenomena.
Osho, The Way of Tao.