Baha'i World Faith Sect 2 by -'Abdu'l-Bahá- 1 Para

The existence of living things signifies composition, and their death decomposition. But universal matter and the elements do not become absolutely annihilated and destroyed: no, their non-existence is simply transformation. For instance, when man is annihilated he becomes dust, but he does not become absolutely non-existent; he still exists in the shape of dust; but transformation has taken place, and this composition is accidentally decomposed. The annihilation of the other beings is the same, for existence does not become absolute non-existence, and absolute non-existence does not become existence. (316:2)

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