The moment of death is of extraordinary significance. Death is something which most distinctly has two totally different aspects. Regarded here from the physical world it certainly has many sad aspects, many painful sides. But we really only see death here from the one side; after our death we see it from the other. It is then the most satisfying and most perfect occurrence that we can possibly experience, for there it is a living fact. Whereas here death is a proof of how frail and transitory the physical life of man is — when seen from the spiritual world it is actually a proof that the spirit continually wins the victory over everything non-spiritual, that the spirit is ever the life, the eternal, ever-unconquerable life.
Death is precisely the proof that in reality there is no death, that Death is a Maya, an illusion. Herein lies the great difference between the life from death to rebirth and our life here from birth to death. For as you know, no man can with ordinary physical means of cognition remember his own birth. No one can prove his own birth by personal experience, for he has not seen it himself. One’s birth is something which cannot be seen by the human eye here in physical life. It lies before the time which we can remember. Birth is never included in our recollection. Death, however — and it is thereby distinguished from birth as regards its significance after death — death stands before our spiritual vision as the greatest, most significant, living and perfect event in our life between death and rebirth. For death is precisely the means by which we retain our Ego-consciousness after death. And just as little as it is possible in physical life to remember our birth, is it necessary and self-evident in the life between death and rebirth, that the great moment, when the spirit separates from the body should, during the whole time we pass in the spiritual world, always stand before our psychic-spiritual gaze.
Source: Rudolf Steiner – GA 157a – The Forming of Destiny and Life after Death: Lecture 1: Spiritual life in the physical world and life between death and rebirth – Berlin, 16th November 1915