From Vijnabhairava tantra:
Bhairava said: Good! Good! Dear one. you have put questions which pertain to the very quintessence of Tantra. Though. the matter is most esoteric, oh auspicious one, yet shall I explain it to you. Whatever has been declared to be the composite form (Sakala) of Bhairava, that oh goddess should be considered as insubstantial (asarataya), as phantasmagoria (lit. as the net of Indra), as magical illusion (maya), as dream, as the mirage of a town of Gandharvas in the sky. The sakal a aspect of Bhairava is taught, as a prop for meditation, to those who are of deluded intellect, who are interested in ostentatious performance of rituals, it has been declared for those people who are a prey to dichotomising thought-constructs. Verse 7-10.
All manifestation from gods down to the mineral is known as sakala. Sakala is the sphere of maya tattva. It consists of bheda-difference or division. The essential nature of Bhairava cannot be known by means of sakala which consists of difference and division.
Also, In Anuttarshtika of Acharya Abhinavgupta on verse 2 says as follow.
In reality there is no such thing as birth and death, so how can the question arise of bondage for living beings? There never was any such bondage for the one who is entirely free, and therefore, to struggle for liberation is useless and nothing more than delusion–like a dark shadow mistaken for a demon, or a rope seen as a snake. It is all based on deceitful perception which has no substance. Neither abandon nor accept anything, remain as you are, well established in your own Self.
So he said there is no birth or death, it is just a deceitful perception. Moreover, in the last sentence he asked to remain as you are - neither accept nor reject anything which is nothing but stopping of simulation. Stoppage of mental simulation is liberation.