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what happens to the soul
|The soul alone without the organs begins to function in a new body, new senses being formed like the new body; the view of the Vaiseshikas that the mind alone goes to the new body.The soul takes with it the subtle parts of the elements which are the seeds of the new body. All the elements accompany the soul.
When he departs, the chief Prana departs after him and when the Prana thus departs, all the other Pranas depart after it. They cannot stay without the basis or substratum or support of the elements. The subtle elements or Tanmatras form the base for the moving Pranas.
There can be enjoyment only when the Prana goes to another body. The essence of the elements is the vehicle of the Pranas. Where the elements are, there the organs and Pranas are. They are never separated. The soul could not enter into the new body without Prana.
The Pranas and the senses remain at the time of death quite inoperative for accompanying the departing soul.
The materials like milk, curd, etc., that are offered as oblations in sacrifices assume a subtle form called Apurva and attach themselves to the sacrificer. The Jivas then go enveloped by water which is supplied by the materials that are offered as oblations in sacrifices. Visit this site for more detailed information.