It may be said that in the etheric spectrum of the human being after death something happens that could have happened in life, but has not.
A picture of happenings which could have been happenings of life may be experienced in this death spectrum. This is a very significant esoteric connection. The human individuality (Ego and astral body) passes over almost immediately after death to a kind of cosmic existence and for some days is still connected with the death spectrum (the etheric body), so that the karma-will of the individuality is playing from the cosmos into the death spectrum. Then, after a few days, what belongs to the cosmic spheres is loosened from what has received its specific, unique character from the connection with the physical human being and has only assumed the form of the physical human being because it has been enclosed within the human physical body. The Ego and the astral body have not this physical form of the human being; but the death spectrum, the etheric body has, in a certain respect, also the physical form of the human being. The death spectrum loses this human form only in the course of days. When the soul has been freed from the physical body it loses this human form. The physical body, through its forces, has preserved this death spectrum in its form; but now that the spectrum is outside the physical body, it takes on other forms, determined by the external forces of the cosmos.
It is therefore understandable that a true description of the emergence of the human individuality together with the etheric body from the physical body must indicate the death spectrum rising up, as it were, in the form which has been that of the physical body. If, therefore, somebody wants to describe the moment of death truly, he will describe how the etheric body rises up like a kind of cloud, still manifesting the form of the physical body with its arms and other limbs, and how this gradually dissolves into the more spiritual forces working in from the cosmos. This is a transformation, a metamorphosis, a transition.
The picture revealed by clairvoyance is difficult for us, because in physical life the human being is bound to time and space, and indeed to those forms of time and space which are at our disposal precisely when we are in the physical body, namely, ordinary three-dimensional space and one-dimensional time, with its past, present and future. And so, many people are inclined to connect with purely spiritual perceptions, three-dimensional space and one-dimensional time with its past, present and future.
We can speak of time and space in connection with the spiritual world too; but there they are altogether different. The difficulty is that words coined for the physical world are inadequate and imperfect when used for portrayal of the spiritual world.
In conceptions of time in the physical world, the past is ... well, the past. The past lies behind us and we can only preserve it in memory. It is only the present that can be there before us in immediate perception. In the spiritual world it is not like this, nor even in the elementary world;
there the past can be before us just as the present is before us in the physical world.
In the spiritual world, therefore, we can look at what is past, what has happened, what can only be preserved by the physical individuality in memory. When we have passed through the Gate of Death we can look from a later point of time at an earlier point of time. It is just as if, from a later period, we were looking at what is physically past as something that is immediately present, just as from this point where I am standing I can look, physically, into the corner. The past is actually there, living before us, surrounding us.
The Problem of Death II