Therefore we are buried with him by baptism into death: that like as Christ was raised up from the dead by the glory of the Father, even so we also should walk in newness of life. Romans 6:4.
The repentant believer, who takes the steps required in conversion, commemorates in his baptism the death, burial, and resurrection of Christ. He goes down into the water in the likeness of Christ's death and burial, and he is raised out of the water in the likeness of His resurrection—not to take up the old life of sin, but to live a new life in Christ Jesus.
SDA Commentary 5, 1113
He who had said, “I lay down my life, that I might take it again” (John 10:17), came forth from the grave to life that was in Himself. Humanity died; divinity did not die. In His divinity Christ possessed the power to break the bonds of death. He declares that He has life in Himself to quicken whom He will.
All created beings live by the will and power of God. They are recipients of the life of the Son of God. However able and talented, however large their capacities, they are replenished with life from the Source of all life. He is the spring, the fountain, of life. Only He who alone hath immortality, dwelling in light and life, [could] say, “I have power to lay it [my life] down, and I have power to take it again” (verse 18).... Christ was invested with the right to give immortality. The life which He had laid down in humanity, He again took up and gave to humanity....
Christ became one with humanity that humanity might become one in spirit and life with Him. By virtue of this union in obedience to the Word of God, His life becomes their life. He says to the penitent, “I am the resurrection, and the life” (John 11:25). Death is looked upon by Christ as sleep—silence, darkness, sleep. He speaks of it as if it were of little moment. “Whosoever liveth and believeth in me,” He says, “shall never die” (verse 26).... “He shall never see death” (John 8:51). And to the believing one, death is but a small matter. With him to die is but to sleep. “Them also which sleep in Jesus will God bring with him” (1 Thessalonians 4:14)
Selected Messages 1: 301-303