Except a man be born again, he cannot see the kingdom of God. Here Jesus is referring to the heavenly birth, which means being born into the knowledge of Truth. He refers to this as being born of water and Spirit. The symbol of water is used to express the idea of complete immersion in Spirit. As water flows in and around, so we are immersed in an everlasting Spirit which flows around, in, and through us. To be immersed in water symbolizes our recognition that we are surrounded by pure Spirit.