Lalairu

The Lalairu are a neutral trading race found almost anywhere in the Alpha and Beta Quadrants. The Lalairu grow cloaks while outside their own ships that they shed when returning. Jean-Luc Picard became one of the few people to see a Lalairu without its cloak in 2371.

Lalairu count a person's experience by the number of times one dies, for they have the capability to regenerate after death even if only a single strand of DNA remains. There were problems at the Lalairu's first contact with other races until they were made to understand death was permanent for most species. (novel: Star Trek: The Next Generation: Intellivore)