2 added 121 characters in body
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Gita makes the distinction clear:

2.27 For death of anyone born is certain, and of the dead (re-) birth is a certainly. Therefore you ought not to grieve over an inevitable fact.(Rebirth)

4.7 O scion of the Bharata dynasty, whenever there is a decline one virtue and increase of vice, then do I manifest Myself. (Incarnation)

Jivatma is reborn, Paramatma takes Avataara form. For Avaataaras, the deha and dehi is not different like that of jivas. The Avaataara hides Hisnreal nature by His Maya.

Gita makes the distinction clear:

2.27 For death of anyone born is certain, and of the dead (re-) birth is a certainly. Therefore you ought not to grieve over an inevitable fact.(Rebirth)

4.7 O scion of the Bharata dynasty, whenever there is a decline one virtue and increase of vice, then do I manifest Myself. (Incarnation)

Jivatma is reborn, Paramatma takes Avataara form

Gita makes the distinction clear:

2.27 For death of anyone born is certain, and of the dead (re-) birth is a certainly. Therefore you ought not to grieve over an inevitable fact.(Rebirth)

4.7 O scion of the Bharata dynasty, whenever there is a decline one virtue and increase of vice, then do I manifest Myself. (Incarnation)

Jivatma is reborn, Paramatma takes Avataara form. For Avaataaras, the deha and dehi is not different like that of jivas. The Avaataara hides Hisnreal nature by His Maya.

1
source | link

Gita makes the distinction clear:

2.27 For death of anyone born is certain, and of the dead (re-) birth is a certainly. Therefore you ought not to grieve over an inevitable fact.(Rebirth)

4.7 O scion of the Bharata dynasty, whenever there is a decline one virtue and increase of vice, then do I manifest Myself. (Incarnation)

Jivatma is reborn, Paramatma takes Avataara form