Page "Afterlife" Paragraph 84

The soul, called " Atman " leaves the body and reincarnates itself according to the deeds or Karma performed by one in last birth.

Rebirth would be in form of animals or other lower creatures if one performed bad Karmas and in human form in a good family with joyous lifetime if the person was good in last birth.

In between the two births a human is also required to either face punishments for bad Karmas in " naraka " or hell or enjoy for the good karmas in " svarga " or heaven for good deeds.

Whenever his or her punishments or rewards are over he or she is sent back to earth, also known as " Martyalok " or human world.

A person is merged with the God or ultimate power when he discharges only & only good Karmas in last birth and the same is called as " Moksha " or " Nirvana ", which is the ultimate goal of a true Hindu.

Atma ( Soul ) merges into " Parmatma " or the greatest soul. According to Bhagwadgita an " Atma " or soul never dies, what dies is the body only made of five elements-Earth, Water, Fire, Air, and Sky.

Soul is believed to be indestructible. None of the five elements can harm or influence it. Hinduism through Garuda Purana also describes in detail various types of " Narkas " or Hells where a person after death is punished for his bad Karmas and dealt with accordingly.