Jesus answered and said unto him, Truly, truly, I say unto you, Except a man be born again, he cannot see the kingdom of heaven. Joh 3:3 Human beings are born with the Sin Nature - a corrupt spirit.     That corrupt spirit is dead to the Lord Gen 2:17.      By being Born Again of the Holy Spirit we can begin to see (understand and appreciate) the Kingdom Of God.      We are born of water - flesh - through our mothers.     We can only be born of Spirit by the Holy Spirit as a result of our reaction to hearing the Word Of The Lord - the Gospel.      By being born of the Holy Spirit through faith in the Word we become New Spirit beings - Sons Of The Holy Spirit.      By being filled with the Holy Spirit and immersed in the Word Of The Lord we enter the Kingdom Of Heaven in the sense that we think from a heavenly perspective and act out of heavenly inspiration.

Nicodemus says unto him, How can a man be born when he is old?     can he enter the second time into his mother`s womb, and be born? Joh 3:4 Carnal Minded reasoning.

Jesus answered, Truly, truly, I say unto you, Except a man be born of water and of the Spirit, he cannot enter into the kingdom of heaven. Joh 3:5 The Sin Nature must be destroyed and replaced with a New Spirit which exists in the Kingdom Of Heaven.      The Kingdom Of Heaven is the Spirit Realm, which is a dimension of existence higher than that of the space-time continuum in which all physical life exists.      It is not possible for the purely physical to exist in the Spirit Realm.     This is why we must be born of the Spirit.      Being Born Of Water means being born into humanity.     Angels cannot experience the Kingdom Of Heaven in themselves as Born Again humans may Luk 17:21.      If there is any confusion about the birth by water being Water Baptism the next verse clears it up.     He connects the water with the flesh.

Being born again, not of corruptible seed, but of incorruptible, by the word of the Lord, living and abiding for ever. 1Pe 1:23 The seed that births us into the Kingdom Of God is the Word Of The Lord - writtern and incarnate.     Both the Incarnate Word and the Written Word abide forever.      By hearing, believing and receiving the Word Of The Lord we are Born Again into the Spirit Realm by our Holy Spirit Father.      Our Lord Jesus Christ is the eternally alive Mighty God and Saviour in Spirit Soul And Body and in Him we too live and abide forever.