IMO, the sprits are pure form of energy and so as a result of that “purity” they do not need or require to recycle ie disintegrate and reintegrate like many forms around universe, so they do not need to “die“
However, in myths we see personification of gods so many times, at least for the sake of stories and maybe to make things chewable for most indeed; they die but respawn somehow.
As an example we have here Baal cycle.
• Yam wants to rule over the other gods and be the most powerful of all
• Baʿal Hadad opposes Yam and slays him
• Baʿal Hadad, with the help of Anath and Athirat, persuades El to allow him a palace
• Baʿal Hadad commissions Kothar-wa-Khasis to build him a palace.
• King of the gods and ruler of the world seeks to subjugate Mot
• Mot kills Baʿal Hadad
• Anath brutally kills Mot, grinds him up and scatters his ashes
• Baʿal Hadad returns to Mount Saphon
• Mot, having recovered from being ground up and scattered, challenges Baʿal Hadad
• Baʿal Hadad refuses; Mot submits
• Baʿal Hadad rules again
We are not in pure form energy in that dimension, there are clear constraints for us, for our dimension of the universe and even for the universe we know, and we die as a result or we leave behind what is not pure behind maybe. The breath which binds us to the body, ceases and we die. Does our conscience continue after we die or something else, a thoughtform that we have just created during our life like an energy signature created by our aura while living or maybe do we completely cease to be; is debatable at least for me yet, maybe what we are now is just an avatar of our pure form, as said generally, In that perspective our actual avatars and their consciousness at least mostly destined to die (yet even leave traces) for the cycle and for the better but our pure form may continue; hopefully So in that perspective gods generally are in purest form of energy and technically they do not need to retransform or at least maybe a cycle of dowwns and ups possible for the pure energy but as it is the peak form already so basically they do not need to die, sure these are just thoughts