One can say “Nothing is ever born” only when one is able to view and judge the physical existence/ mind, on the standpoint of the Ataman, which is the true self. The birth, life and death are part and parcel of the illusion. Ataman is birth less.
The birth, life and death are reality only on the standpoint of the physical self/ego. Physical self/ego is the false self within the false experience. Until and unless one becomes aware of the substance and witness of the mind, it is impossible to assimilate the meaning of “nothing is ever born”, because he is trying to ascertain the meaning on the base of birth entity of the birth- less identity. Whatever is born, lives and dies is mere illusion. The formless substance and witness of the illusion is real and eternal.
Therefore, there is a necessary to learn to view and judge the physical existence on the standpoint of the Ataman as self, to understand and assimilate nondual truth.