Being born of water and Spirit happens when we are changed from flesh and blood.

 

Joh 3:3  Jesus answered and said unto him, Verily, verily, I say unto thee, Except a man be born again, he cannot see the kingdom of God.
Joh 3:4  Nicodemus saith unto him, How can a man be born when he is old? can he enter the second time into his mother's womb, and be born?
Joh 3:5  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.

 

Jesus clarified that being born again is not talking off physical birth, but is about being changed from flesh and blood which can neither see or enter the Kingdom of God, to water and Spirit which the new body is composed off.
 We are born of the flesh in this life and we are born of the spirit at the catching up to the lord.
 
Joh 3:6  That which is born of the flesh is flesh; and that which is born of the Spirit is spirit.
Joh 3:7  Marvel not that I said unto thee, Ye must be born again.
Joh 3:8  The wind bloweth where it listeth, and thou hearest the sound thereof, but canst not tell whence it cometh, and whither it goeth: so is every one that is born of the Spirit.
Joh 3:9  Nicodemus answered and said unto him, How can these things be?
Joh 3:10  Jesus answered and said unto him, Art thou a master of Israel, and knowest not these things?
Joh 3:11  Verily, verily, I say unto thee, We speak that we do know, and testify that we have seen; and ye receive not our witness.
Joh 3:12  If I have told you earthly things, and ye believe not, how shall ye believe, if I tell you of heavenly things?

 

God Bless, John Too.