Baal HaSulam, “Introduction to The Book of Zohar,” Item 24: And since the essence of the soul is but a desire to bestow, and all its manifestations and possessions are fulfillments of that desire to bestow, which already exists in the eternal first state, as well as in the future third state, it is immortal and irreplaceable. Rather, it and all its possessions are eternal and exist forever. Absence does not affect whatsoever at the departure of the body.
“The death of the body” refers to the death of the egoistic desire to receive. The moment it gets rid of the intention of in order to receive, it means that it becomes the body for the soul.
Each and every part of the egoistic desire to receive in order to receive is called a corrupt and impure body. When it makes a restriction (Tzimtzum) on itself, it “dies,” and then it receives the power and acquires the intention of in order to bestow. When the intention of in order to bestow “rides” on the desire to receive, it fills it with the Upper Light and gives it the power of bestowal, the Returning Light (Ohr Hozer).
Then the Returning Light and the Direct Light, which meet in the corrected desire that has the right intention, fill it with life. Then the desire is in equivalence of form with the Light and becomes the body of the soul or the Partzuf. The Light that fills it is called the Light of life that is in it. There is nothing other than that; there is no Heaven or Hell after the corporeal body dies, as it seems to us.
In fact, this body doesn’t exist at all. The world that we see is merely a hologram. The truth is that the desire to receive with the intention of in order to receive doesn’t exist. It’s only depicted to us this way as a fictitious picture with which we have to work and learn to change our intention to in order to bestow.
In our current state in this world, we are detached from the spiritual ladder so that we will enter each spiritual level from a neutral state that is external to spiritually. Thus we acquire the spiritual world by ourselves. This is why this world is important and this is why we were given this fictitious state. Without it we wouldn’t be able to enter spirituality. But still, this world remains external to the real categories of our existence.
The whole system of the shells, which brings so many troubles, problems, and death doesn’t exist either. It only exists as a replica, the opposite side, the oppositeness, of the Creator. In fact, the system of the shells is not more than a reflection, a shadow; it exists only when there is a flaw, a barrier, that blocks the Light.
From the 3rd part of the Daily Kabbalah Lesson 1/13/14, Writings of Baal HaSulam