What happens after death? what is the philosophy of death?

The philosophy of death from our book "Extraordinary fate of an ordinary man"

The souls are immortal and imperishable. A soul is an element of a jiva, the limited being, who is subjected to the impurities of attachment, delusion and laws of karma. Death is therefore not a significant calamity, not an end of all, but a natural action within the existence of a jiva (being) as a separate entity, a resting period during which it recuperates, reassembles its resources, adjusts its course and returns again to the world to continue its journey, unless a soul is liberated, neither life nor afterlife is permanent. they're both parts of a grand illusion. Death means a temporary cessation of physical activity – a necessary means of recycling the resources and energy and a chance for the jiva (that part which incarnates) to re-energise itself, review its programs and policies and plan for the subsequent phase of life. Each life experience on Earth and every incarnation of soul offers the jiva a chance to overcome its inconsistencies and blemishes so it can be complete. We cannot have likes and dislikes, preferences, prejudices and attachment and yet expect ourselves to be liberated. Even a preference for purity becomes an impediment at some stage in our lives. The soul, therefore, has to change state again and again till it overcomes its state of delusion, achieves the state of equanimity and realises its completeness. When an individual dies, his soul together with some residual consciousness leaves the body through a gap within the head and goes to a different world and returns again after spending its time there