You are the Unborn. To many, this statement is difficult and perhaps impossible to comprehend. But, to a discriminating seeker, the understanding of one's True Nature, brings together the simplicity of this statement. As is often said here, the Truth is very simple, if only one makes the effort to inquire. Let us try to figure out why you are the Unborn.
First, one must verify if you are really born. Did you experience your birth? No? If not, on what basis do you say that you were born on so and so day, month and year? Is it not true that you were told "you"( meaning the body) entered this world from the womb of your mother, on a particular day and time? So, what you call "my birth day" is not direct knowledge but one that is acquired from others. It is because, you identify yourself with this body, that you willingly accept what others tell you about your being born on a particular day. Can you truly say that you were not before the body came into the world from the womb? Can you deny the fact that the fetus in the womb was not you? So, what exactly is your date of birth? Is it the time of conception, which is nothing but the mating of the sperm with the ovum? The sperm and the ovum are nothing but the products of the essence of the food eaten by your parents. So, would you say that your birth was when the food was eaten by your parents and in that case, what food and when? You get the gist of this argument!! In the same way, the question of death can be resolved. You can never say "I am dead" upon dying! Only those who have the knowledge "I am" can make the claim that "so and so person identified by this body is dead". So, there is no question of you experiencing death either.
In the absence of experience of birth and death, how can you make such claims? Is it not true that your claims are based purely on hearsay and without direct experience of either event? What you know for certain though is the fact that you ARE- the fact of your existence. It is your direct experience, right here and right now. You cannot say " I am not" with any certainty at all. There is direct knowledge of your existence and it is not hearsay either.
Birth and death are events in time. Time is itself a concept in the mind. But, you as Pure Awareness, exist prior to the mind. Hence, you are timeless or prior to time. That is, there is no beginning or ending, i.e. birth or death, in the absence of time.
So, you may ask, what exactly is born? What is born is the primary concept "I am"(or the primary illusion) and with that primary concept came all other concepts including time and space. The consciousness falsely identifies itself with the body and thereby is established the idea "I am the body". As a result of these concepts, one comes to falsely believe in the concept of an entity being born and dying. The body being nothing but the five elements (earth, water, fire, air and ether) mixes back with the elements upon "death" and the consciousness mixes back (so to speak) with the Universal Consciousness. So, who is born and who dies?