The Extreme Dao Scroll, is to act against Heaven.
In fact, when a cultivator reached the Spirit Refining Realm, one truly splits into two, refining out a second primordial spirit. This is indeed an act against Heaven.
Because for any creature, life only happens once. Death is death. Either dissipate into smoke and return to dust, or undergo reincarnation and the cycle of cause and effect.
By the time of the Primordial Infant stage, one has already begun the path against Heaven.
Within the cultivator's body, a small being formed from the condensation of Heaven and Earth's essence energy, known as the Primordial Infant, is born. All of a cultivator's cultivation essence resides within the Primordial Infant. If the cultivator dies, the Primordial Infant can break free from the body and start cultivating anew, and after many years, there is still a chance to cultivate back.
This is equivalent to having an extra life!
It allows one to avoid a true death crisis.