विराट रूप पर

There are two ways of looking at the world: (1) individualistic, (2) cosmic

From the first viewpoint, there are gods (like Brahma, Vishnu, Shiva, etc) who are individuals, there are hell and heaven, there are people like you and I who live and die, who have sole and body, etc.

From the second viewpoint, which is called Advaita, all these individuals - gods, men, animals, inanimate objects, etc. - are nothing but temporary formations of the same eternal being, like temporary formation of various wavelets of water that are seen on the surface of a river or ocean - of different shapes and sizes as well as durations - but having same content, that rise for a moment and mingle into the larger whole forever. This rise is called birth and mingling into the eternal whole is called death of an individual wavelet. The sole, the content, was finite at a moment (individual) and mingles into the infinite (cosmic) after some moments. The content remains, either in the limited form or in the unlimited form. The entirety of this content (the eternal unlimited ocean) is called Brahma (not Brahma the god in the first view, but the eternal one, the virat rupa). The temporary wavelet is called jeeva. 

In my opinion, the first view is unreal, meant for those who cannot think abstract. The second view is real.

That which knows to grow into a big banyan tree - with all its details - from a minute seed, that which knows to become a fully grown up human being from a minute protozoa, those charges, called the quarks, which know to make electrons, protons, neutrons and thereafter the entire world, that which is energy and matter and both - is the Brahma. Birth and death are only changing forms of wavelets.