While physical body dead, we leave physical world and enter one of the invisible astral plane and exist in a realm where we can learn, rest, and prepare for the next incarnation.

While we are in the "other" realm, we maintain the emotional body without pain, we maintain the mental, etheric, and astral bodies necessary for future incarnations. When we are ready to take up new lessons and ready to incarnation, we will return to the physical plane with these bodies to experience learning and soul growth / evolve in a new physical body.

For those soul who leave the physical body but not return to spiritual realm because of fear, addictive energy, lack of knowledge / awareness, or desire to stay with loved one, these beings are known as discarnates.