We must first prove that there is no annihilation in creation. Annihilation is only the decomposition of elements. For example, all these things we see in existence are made up of elements; that is, single atoms have combined and have formed infinite patterns. Every combination produces an entity. For example, through the combination of certain elements this flower has come into existence. Its annihilation means only the decomposition of this combination, it does not mean the destruction of the individual atoms or principal elements because these remain and will not be destroyed. When we say that this flower is destroyed we mean that its combination is decomposed but the principal elements remain; only their combination is destroyed.
In the same way, man has come into existence as the result of the combination of certain elements. Although his death is the disintegration of these elements, the elements are not annihilated. Therefore, life consists of the combination of elements and death of their dissolution or transference from one state to another. The transference of the vegetable to the animal world is the death of the former. Draw your own conclusions from this. Similarly, the transference of man from this world of matter and the dissolution of his elements constitute human death. Thus, it should be known that for existence there is no death. At most there is a transfer from one state to another. As the soul of man is not the result of composition and does not come into being through the affinity of molecular elements, it is not subject to disintegration. If it were, then we would say the soul has died. But because it is not composed, therefore it cannot be decomposed. And it is clear that even the basic elements are not subject to decomposition as they are not a compound composition. No doubt remains regarding this matter. (‘Abdu’l-Baha, from a talk in Dublin, USA, August 7, 1912; Mahmud’s Diary)