From: ~~~ Talks with Sri Ramana Maharshi, Talk 414.

Bhagavan :
God becomes a child, and vice versa.
That means that the samskaras are yet latent in the child and thus its innocence is complete.
When they are eradicated even a grown up man becomes a child once again, and thus remains God.

Q.: The child creates the ‘home’ atmosphere.
Bhagavan : Yes.
The children are always in the ‘home’.
We too are there but are dreaming and imagining that we are outside the home.

Bhagavan added :
I have rendered the word ‘youth’ (yuva) in Dakshinamurti Stotra by ‘child’ (bala).
This seems more appropriate.

To be reborn is to become children over again.
One must be reborn before gaining jnana, i.e., recovering the natural state.
Sri Ramanasramam