Sentient

A sleepy man lies on a dinghy in calm waters, under the night sky, and a full moon. He is awoken by a mermaid, who pops her head out of the water, and props her arms on the dinghy. He is confused, and asks, 'Am I dreaming?' 'Are you sleeping?' He replies, 'I don't think so. Am I dead then?' 'Are you breathing?' He checks. He is. 'But where am I?'..'On the edge.'....'of what?'
She points to the full moon, descending, getting larger, brighter...'Life'. He panics as the boat fills with water. 'It's time, ' she tells him...'But I don't want to die!'
'You already did, a hundred times.' She pulls him into the water, and disappears under the waves. The brightest light blinds him. He closes his eyes, screams. His scream transforms into a baby's scream, as he opens his eyes to see a close up of a blurry face of a doctor.
He is a newborn baby. The doctor hands the now female child to its mother. 'Congratulations, it's a girl.'