[Excerpt from ‘A Dhamma Letter’ by Goenkaji July 15, 1968]
“This is as important as when the child is born. Both mind and matter are needed for life, and death occurs when these two are separated when the mind is separated, detached from the matter.
Though the lifeless body disintegrates into the four elements, the mind continues. It directly attaches itself to another ‘rūpa’ (material form) or rūpakkhandha at the moment of conception – when new life begins by the combination of sperm and ovum. Even though actual birth takes place after about 9 or 10 months, new life begins at the moment of conception. According to the vinaya-piṭaka (the book of rules for monks), one can become a bhikkhu (monk) only on attaining 20 years of age. If one takes the robe before this, he will be known as a sāmanera (novice). The 20 years of age is calculated not from the time of birth, but from the time of conception. This shows the importance of the time of conception over the actual time of birth.
In spite of beliefs of different philosophies, the reality is that mind-matter continuously arises and passes away. Every moment the cycle of life and death goes on. But yes, if the mind at the moment of death (patisandhi) is so pure that it is born in the arūpa-brahmaloka, then it does not need physical matter to continue. In such a realm, only the mind aggregates remain. It is a matter-less state of existence. But in all the other planes of existence - rūpa-brahmas, devas, humans, birds, animals, reptiles, petas, asuras, and those born in hells - the physical matter (rūpa) is necessary for existence.
The mind continuum cannot exist or wander around without physical matter. For example, if it takes birth as a peta (a form of ghost), it has to instantly connect with subtle physical matter of the peta realm. Likewise, beings born in the womb are conceived in the womb. For other beings, the mind continuum attaches immediately to physical matter in a plane of existence depending on the nature of mind at the moment of death. This physical structure or body could be solid like those of humans, birds and animals, etc., or subtle as those of asuras, petas, devas or brahmas. But a physical body is necessary. The mind continuum cannot keep wandering in these realms without a body. At the moment of death, the mind continuum connects with matter somewhere else. This connection of mind with matter makes a new life.
It is noteworthy that one is ‘born’ three times - at the moment of conception, when being delivered from the womb, and when one takes Dhamma birth with the practice of Vipassana, by tearing open the veil of ignorance.”