ATMA
Atma never dies, it cannot be cut, it cannot be wet, dry. It is everlasting. This is what Lord Krishna says in Bhagavat Gita.
When someone dies, Atma seperates and body is burnt into ashes. Gross body is temporary while Atma is permanent. Based on the Karmas including prior births, Atma liberates and either to Naaraka, Swarga, Mahar, Jana, Tapa and final abode Satya Loka.
Some great people who do Nama Japam throughout and be good, follows Sanatana Dharmam gets liberated from cycle of birth and deaths and merges with God. The one who says Bhagavan Nama when actually prana leaves gets liberated. But instead you think on something else, Atma gets into corresponding body and suffers.
Atma is in subtle form residing in spiritual heart of a body. Spiritual heart is different from Actual heart. If you see Lord Anjaneya tears his chest above navel and shows Lord Rama and Sita Devi. That is the place Lord Ishwara, Para Bhramam resides. He appears in different forms as per our Ista Devata.
When someone dies, Atma seperates and stands 20 ft above the body first few days. That is why we lit Akanda Deepam when body is at home. Until Sapandikaranam, it travels to liked places. After 12 days, Atma releases itself into Akasa and travels in Gaganam until it reaches final destiny. For them traveling is counted as one day, for us it is one year. That is why we do three days after first year of death. After that it is only one day.
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