There is no destruction of the living agent even when the body is dissolved. Men shorn of intelligence say that it dies. That is in fact false. All that the living agent does is that it goes from one body to another. What is called death is merely the dissolution of the body.
न जीवनाशोऽस्ति हि देहभेदे मिथ्यैतदाहुर्मत इत्यबुद्धाः। जीवस्तु देहान्तरितः प्रयाति दशार्धतैवास्य शरीरभेदः॥