John 3:5-8
(5)  Jesus answered, Verily, verily, I say unto thee, Except a man be born of water and of the Spirit, he cannot enter into the kingdom of God.
(6)  That which is born of the flesh is flesh; and that which is born of the Spirit is spirit.
(7)  Marvel not that I said unto thee, Ye must be born again.
(8)  The wind blows where it lists, and thou hear the sound thereof, but canst not tell whence it comes, and whither it goes: so is every one that is born of the Spirit.

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Physical birth is "born of water". Spiritual birth is "born as a literal Spirit Being". Jesus is the pioneer of this process. Begotten by God the Father in Mary, the physical host. Born of water thru the physical process.

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John 1:32-34
(32)  And John bare record, saying, I saw the Spirit descending from heaven like a dove, and it abode upon him.
(33)  And I knew him not: but he that sent me to baptize with water, the same said unto me, Upon whom thou shalt see the Spirit descending, and remaining on him, the same is he which baptizes with the Holy Spirit
(34)  And I saw, and bare record that this is the Son of God.
 

John 14:16-21
(16)  And I will pray the Father, and he shall give you another Comforter, that he may abide with you for ever;
(17)  Even the Spirit of truth; whom the world cannot receive, because it sees him not, neither knows him: but ye know him; for he dwells with you, and shall be in you.
(18)  I will not leave you comfortless: I will come to you.
(19)  Yet a little while, and the world sees me no more; but ye see me: because I live, ye shall live also.
(20)  At that day ye shall know that I am in my Father, and ye in me, and I in you.
(21)  He that hath my commandments, and keeps them, he it is that loves me: and he that loves me shall be loved of my Father, and I will love him, and will manifest myself to him.
 

This is  "Spiritual begotten": God's Holy Spirit witnessing with our "spirit in man".

 

1 Corinthians 15:50-54
(50)  Now this I say, brethren, that flesh and blood cannot inherit the kingdom of God; neither doth corruption inherit incorruption.
(51)  Behold, I shew you a mystery; We shall not all sleep, but we shall all be changed,
(52)  In a moment, in the twinkling of an eye, at the last trump: for the trumpet shall sound, and the dead shall be raised incorruptible, and we shall be changed.
(53)  For this corruptible must put on incorruption, and this mortal must put on immortality.
(54)  So when this corruptible shall have put on incorruption, and this mortal shall have put on immortality, then shall be brought to pass the saying that is written, Death is swallowed up in victory.
 

This is when you are "born a literal spiritual being".

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