Lord Krishna says:
As soon as the distinct being establishes himself in the glory of his real self and begins to taste the happiness of transcendence, beyond time and material energy, he immediately frees himself from the two false concepts of the existence [“je” and “mien”], and then sees fully manifesting his pure and true identity.
You must perfect your vision through knowledge of matter and spirit, and avoid identifying yourself in vain with the body at the risk of letting yourself be attracted by material affinities.
He who is fully absorbed in the service of God, the Supreme Person, sees his two bodies, material and ethereal, annihilated
At the moment of death, fire (internal heat) burns the body of dense matter, and if one no longer feels desire for material enjoyment, the ethereal body is also annihilated, only the pure soul remains.
Whoever frees himself from the chains which held him prisoner of the two bodies of dense and ethereal matter and remains in the state of pure soul, returns to Krishna, God, the Supreme Person, in his original abode, in order to enter into the service of the Lord for eternity.
Krishna, God, the Supreme Person, is the real, unique and ultimate purpose of existence. Going to find him in his absolute realm, all of knowledge, bliss and eternity, the place where our original home is located, such must be our only thought and our only concern.
After having left his two bodies of dense matter and ethereal, the holy being finds his true spiritual body and returns to God, to his original abode in the kingdom of the Lord, where he is received with great respect and venerated by all.
Devotional service dissolves the ethereal body of the individual being distinct from God.
Logos 396
There are two kinds of individual beings distinct from God.
The eternally liberated beings are the most numerous, while the others, the souls forever embodied and conditioned by matter and the energy of illusion, are inclined to want to subjugate material nature.
So the material cosmic creation is designed for those eternally conditioned souls, for two reasons: