Everything we see in terms of being and nonbeing, birth and death is a mental construct. When we look into a cloud with mindfulness and concentration, we touch the nature of no-birth and no-death of the cloud. We can see the cloud as it is, no longer as a fabrication of our mind. The ultimate reality is free from mental constructs and from all notions such as birth and death, being and nonbeing, coming and going, the same and different.