Life consists of three components: 1. JIVATMA, 2. PRANA, 3. MANA. In a living PARTHIV SHARIRA JIVATMA is present in the form of heart beat, PRANA is present in the form of function of brain controlling all the sense organs.  In developing embryo first of all JIVATMA enters the cardiogenic area in the form of arterial pulsation and in this way heart is the first organ of body to start its function. After parturition when new born baby takes his first breath PRANA enters lungs in the form of respiration. Later on MANA enters brain with first cry of baby. At the time of death this process is reversed. In a dying PARTHIV SHARIRA first of all brain stops its function with all the sense organs and motor area of speech is the first area of brain to become inactive. After this respiration stops and in the last heart beat stops. In Brahma Sutra written by Veda Vyas it is mentioned that at the time of death of PARTHIV SHARIRA first of all speech stops and MANA merges in PRANA with all the senses. Later on PRANA merges in JIVATMA with MANA and in the last JIVATMA present in heart leaves the PARTHIV SHARIRA with PRANA, MANA and all the senses. Heat in the living PARTHIV SHARIRA is present due to JIVATMA. After death of PARTHIV SHARIRA JIVATMA lives in SUKSHMA SHARIRA Education obtained and works performed by PARTHIV SHARIRA also go with JIVATMA after death.