In a certain school a number of little children were being examined. The examiner had foolishly put all sorts of difficult questions to the little children. Among others there was this question: ‘Why does not the earth fall?’ His intention was to bring out the idea of gravitation or some other intricate scientific truth from these children.
Most of them could not even understand the question, and so they gave all sorts of wrong answers. But one bright little girl answered it with another question: ‘Where shall it fall?’ The very question of the examiner was nonsense on the face of it. There is no up and down in the universe; the idea is only relative. So it is with regard to the soul; the very question of birth and death in regard to it is utter nonsense. Who goes and who comes? Where are you not? Where is the heaven that you are not in already?
Omnipresent is the Self of man. Where is it to go? Where is it not to go? It is everywhere.
So all this childish dream and puerile illusion of birth and death, of heavens and higher heavens and lower worlds, all vanish immediately for the perfect. For the nearly perfect it vanishes after showing them the several scenes up to Brahmaloka. It continues for the ignorant. (CW, 2:277)
Source: The Complete Works of Swami Vivekananda/Volume 2/Jnana-Yoga/The Real and the Apparent Man