Krishna defines birth and death

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In Srimad-bhagavatam, 11.22.39-40, Lord Krishna tells Uddhava:

 

"When the living entity passes from the present body to the next body,

which is created by his own karma, he becomes absorbed in the pleasurable

and painful sensations of the new body and completely forgets the

experience of the previous body. This total forgetfulness of one's

previous material identity, which comes about for one reason or another,

is called death. 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."