Sri Chinmoy: Yes, your last birthday and also your first birthday have a very special significance. On your last birthday before you leave the body, the soul is counting how many good things and how many bad things you have done, how many of its promises it has fulfilled and how many it has not fulfilled.
The Supreme says to the soul: "I came to you and offered you as much as I could. How much did you manifest My Light on Mother-Earth?"
The soul says to the Supreme: "You have given me the capacity and opportunity to come here and serve You. Now I am going back to my celestial Home with my gratitude and love."