In deep sleep and Maha Pralaya, the soul is transformed into its basic form of inert energy. The bundle of qualities called as Jeeva is also transformed into a bundle of inert impressions of inert energy called as pulses (sphotas). But during death, the jeeva remains in the state of awareness, which means that these pulses are waves of awareness alone and not waves of inert energy. The awareness is not transformed into inert energy [at the time of death]. The soul is in the form of awareness alone. The soul and the jeeva are not different here in the case of ordinary human beings. Only vibrated awareness exists as the soul i.e., only jeeva exists here. Let us call him as ‘Jeevatman’ at the best. The non-vibrated soul, without jeeva exists only in a realized or liberated devotee. This Jeevatman is dragged out by the servants of Lord Yama. The Jeevatman is aware of the entire journey to hell. If the human being did selfless works without the element of God in the service to society, he will be taken to heaven by the angels. Human rebirth is very rare and can be treated as almost impossible. Even the first human birth is rare. From the hell, he comes down to take birth as animals or animal-like human beings. From heaven, he comes down to enjoy births of happiness at the same heavenly level. But a spiritual person goes to the abode of God, who is in an energetic form, called as Father of heaven or Brahma, or Vishnu or Shiva. He will also return back to earth in the service of God as a divine human being. In all these three cases, only Jeeva exists in the form of a bundle of qualities. If the qualities are bad he is circulated in hell and if he has good qualities like serving the society without selfishness, he is circulated in heaven. Hell and heaven exist on the earth too apart from the upper worlds. Thus the Jeeva is in a single phase whether he is here or in the upper world.
Similarly, he is near God, either here or in the upper world, if he is a spiritual devotee. In the upper world, God is in an energetic form, where as God is in a human form here. For Him too a single phase of circulation exists. Thus there is no difference between the life on the earth and after death. The only difference is that the Jeeva is in an energetic body in the upper world and the Jeeva is in a human body here. The important point here is that the soul is in the form of awareness either on the earth or after death. Of course, on the earth the soul goes into deep sleep or it means the soul is converted into inert energy here for sometime. In the upper world, such chance of deep sleep does not exist because the upper world is a continuous engagement of enjoying the fruits (Bhoga loka). Since the body is energetic, no rest is required in the upper world.
His Holiness Shri Datta Swami