In plain words
Weighing what quality did He come that day to protect Prahlāda, the Supreme Person? Weighing what quality did He come that day, the Lotus-eyed, at the hour of saving the elephant? Weighing what quality did He come that day to foster the boy Dhruva in full measure? Weighing what quality did He come that day to protect poor Kucela, He whose story the Vedas tell? Weighing that very quality, He whom the immortals worship, He who protects the afflicted, Śrīnivāsa, the one Consciousness of the worlds, has shone forth today on the earth as the Lord of Parti.
Embodiments of Prema! Questions such as where God is and how He incarnated are a waste of time. In the world, if anything is to be born, cause and effect must come together for it. God is present everywhere. All are embodiments of God and nothing else. Naming them one by one, Īśvara, the day Rāma was born, the day Kṛṣṇa was born, the day Jesus was born, they keep a birthday for that name. By speaking of them in this way and worshipping, do these become birthdays? They do not. God is not born once a year. The breathing in and breathing out of every human being are themselves embodiments of God. There are only two words, tat and tvam, 'that' and 'this'; there is no sense of difference such as 'that man' and 'this man'. God has no births of any kind. He has no goals of any kind. But simple people, so as to build up their faith, have gone on setting forth births and deaths of this kind. If there is being born for God, there is dying too, is there not! Birth and death: neither of them exists. It is all nothing but man's delusion. On account of the body they worship it, and they think this is the birthday. These are only the devotee's delusions, not truths.
In the world so many are being born, so many are dying. What is birth? What is death? Birth is nothing but the body coming into view. Death is nothing but the body passing out of view. So man creates illusions for himself and is deluded; God has no birth or death.
To declare that a man was born, lived and died is only a reflection of ignorance. Birth and death are both nothing but God's will. Our drawing in a breath is itself birth; letting it go is death. Recognising the cause bound up with these two, they make use of time only a little. God, the very image of Prema, is indeed the embodiment of Prema. This Prema is ever to be seen in everyone as breathing in and breathing out. People are thinking along many lines to understand such changes in the world. To understand these deaths and births, they have studied many sciences and carried out many researches. We need not go that far. The body we have put on shows both, moment by moment. Taking in breath is birth; letting breath go is death.