One verse

Srimad Bhagavatam 11.22.40

11.22.40

जन्म त्वात्मतया पुंस: सर्वभावेन भूरिद । विषयस्वीकृतिं प्राहुर्यथा स्वप्नमनोरथ: ॥ ४० ॥

janma tv ātmatayā puṁsaḥ sarva-bhāvena bhūri-da viṣaya-svīkṛtiṁ prāhur yathā svapna-manorathaḥ

janma
birth
tu
and
ātmatayā
by identification with oneself
puṁsaḥ
of a person
sarva-bhāvena
completely
bhūri-da
O most charitable Uddhava
viṣaya
of the body
svī-kṛtim
the acceptance
prāhuḥ
is called
yathā
just as
svapna
a dream
manaḥ-rathaḥ
or a mental fantasy

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.