The 360 days and 360 nights combine to become the 720 soldiers of Caṇḍavega (time). One has to fight these soldiers throughout one’s life span, beginning with birth and ending with death. This fight is called the struggle for existence. Despite this struggle, however, the living entity does not die. As confirmed in Bhagavad-gītā (2.20) , the living entity is eternal:

na jāyate mriyate vā kadācin nāyaṁ bhūtvā bhavitā vā na bhūyaḥ ajo nityaḥ śāśvato ’yaṁ purāṇo na hanyate hanyamāne śarīre

“For the soul there is never birth nor death. Nor, having once been, does he ever cease to be. He is unborn, eternal, ever-existing, undying and primeval. He is not slain when the body is slain.” Actually the living entity does not take birth nor does he die, but he has to fight with the stringent laws of material nature throughout the entire span of his lifetime. He must also face different kinds of miserable conditions. Despite all this, the living entity, due to illusion, thinks that he is well situated in sense gratification.