At death the Soul goes up leaving the body behind. The distinction between body and Soul is emphasised by a story or parable, called the parable of Prajapati, Indra and Virochana.
The devas and asuras, having heard from Prajapati that the Soul is without sin, without old age, without death, without grief, without hunger, without thirst, were anxious to know the Soul. The devas deputed Indra and the asura Virochana to Prajapati to obtain the knowledge.
Both Indra and Virochna went to Prajapati and begged to be taught about the Soul. What Prajapati at first taught was in effect that the body was the Soul. Virochana was satisfied with this and returned to the asuras.
Indra, however, was not satisfied and while returning saw the defect of this knowledge. He again went to Prajapati and told him of the inadequateness of the knowledge imparted by him.
Prajapati admitted it and asked Indra to stay with him for another thirty-two years, at the end of which period Prajapati told him that the person who appears in the dream is the Soul.
Indra was still dissatisfied with the answer, and after repeated tentative answers, Prajapati at last communicated to him the true knowledge as follows: "Oh Maghavan, this body is mortal, and subject to death, but it is the abode of this immortal, bodiless Soul. This body is subject to pleasure and pain; but the bodiless Soul is not subject to pleasure and pain. Just as air, lightning and thunder are bodiless but rise from the sky, so the Soul which is bodiless rises from the body."
"Just as a horse is yoked to a chariot so the Soul is yoked to the body." "He, who dwelling in the body understands that, is the Soul, the eyes being only the media or instruments of seeing. He dwelling in the body knows that, He who speaks is the Soul. The speech is only the organ of speaking.
As the horse shakes off the hair, so the Soul shakes off sin. As the moon comes out of the mouth of Rahu, the Soul is liberated from the body and goes to the world of Brahman, having attained his goal.