Death is a Tax...

Death is a tax the soul has to pay for having had a name and a form.

Bowl of Saki, by Hazrat Inayat Khan

Commentary by Pir-o-Murshid Inayat Khan:

All that is constructed is subject to destruction; all that is
composed must be decomposed; all that is formed must be destroyed;
that which has birth has death. But all this belongs to matter; the
spirit which is absorbed by this formation of matter or by its
mechanism lives, for spirit cannot die.

That which the soul has borrowed he must give back when it has done
its work; it was borrowed for a certain time and for a certain
purpose. When the purpose is fulfilled, when the time is finished,
then every plane asks for that which the soul has borrowed from it,
and one cannot help but give it back to that plane. It is this
process which is called assimilation. Since man is born greedy and
selfish he has taken all things willingly, enthusiastically -- he
gives them back grudgingly and calls it death. ...

Death is nothing but the taking off of one garb and giving it back to
the plane from which it was borrowed, for the condition is this: one
cannot take the garb of the lower plane to the higher plane. The soul
is only released when it is willing -- or compelled -- to give its
garb to the plane it has taken it from. It is this which releases the
soul to go on in its travel. And as it proceeds to a higher plane,
after its stay there it must again give its garb back and be purified
from it in order to go further. ... This knowledge also throws a
light upon the question of death. Death is not really death; it is
only a passing stage, it is only a change, as changing clothes.