During our life upon the physical plane we cannot look back as far as the hour of our birth; we cannot look back upon it with the aid of our ordinary cognitive power. There is not one person who can remember his own birth, nor look back upon it. The only thing we know is that we were born, in the first place, because we have been told so by others, and in the second place, because all the other human beings that came to the earth after us were also born, so that we infer from this that we, too, were born. But we cannot pass through the real experience of our own birth.
Exactly the opposite is the case with the corresponding experience after death. Whereas, during our physical life, the immediate contemplation of our birth can never rise up before our soul, the moment of death stands before our soul throughout our life between death and a new birth, if we only look upon it spiritually. We must realize that we then look upon the moment of death from the other side. Here, on earth, death has a terrifying aspect only because we look upon it as a kind of dissolution, as an end. But when we look back upon the moment of death from the other side, from the spiritual side, then death continually appears to us as a victory of the spirit, as the Spirit that is extricating itself from the physical. It then appears as the greatest, most beautiful and significant event.
Source: Rudolf Steiner ‐ GA 168 –THE MOMENT OF DEATH AND THE PERIOD THEREAFTER – Leipzig, 22 February 1916