The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c8.s6.t7.3

c8.s6.t7.3

The matter is somewhat different with regard to death; here, as we shall see, the *Indriyas* first of all enter into the *Manas*, and then in succession the *Manas* into the *Mukhya Prâna* [in which it already is, spatially considered], the *Mukhya Prâna* into the *Jîva* (individual soul), and therefore into the heart; finally the *Jîva* enters into the "subtle parts of the elements which form the seed of the body," *i.e.*, into the subtle body, which is their bearer during the migration.