When dying the soul first shuts its qiforce interface to the body. As it is proceeding out of the remaining corpse it represent a certain kind of dark energy equivalent to 21 gram of mass from an adult.
In the moment the qiforce interface is totally shut, it causes the dark energy soul to change its frequence in order to allow it to enter other dimensions.
On its journey the soul then first enters the higher spiritual powers domain in the spiritual world. Whereupon these powers will decide about its further destiny. It is here the law of Karma kicks in. Life conditions and opportunities according to performance will determine its fate; punishments or rewards. What realms or dimensions awaits your future destiny.