According to few verses from the Qur'an, the creation of humans involves Allah "breathing" souls into them. This intangible part of an individual's existence is "pure" at birth. It has the potential of growing and achieving nearness to God if the person leads a righteous life. At death, the person's soul transitions to an eternal afterlife of bliss, peace and unending spiritual growth until the day of judgement where both the body and soul are reunited for judgement at which point the person is either rewarded by going to heaven if they have followed God's commands or punished if they have disobeyed him.
From the Hadith we understand that Allah assigns an Angel to "breathe" soul into an embryo after 40 days of pregnancy.
Generally, it is believed that all living beings comprise two aspects during their existence: The physical (being the body) and the non-physical (being the soul). The non-physical aspect, namely the soul, is one's soul-related activities like his/her feelings and emotions, thoughts, conscious and sub-conscious desires and objectives. While the body and its physical actions serve as a "reflection" of one's soul, whether it was good or evil, and thus "confirms" the extent of such intentions. The soul enters heaven, not the body.
The soul does not die but when it separates from the body at the death of the body, the soul gets a taste of death. In our life of probation on this earth, God tests our virtue and faith, by many things; some are tested by calamities, and some by the good things of this life. If we prove our true mettle, we pass our probation with success. In any case all must return to God, and then will our life be appraised at its true value.
Allah describes the process of death in many sections of the Quran, Allah says:
When the soul comes out of the body and reaches the last step – the throat - you look at the dying person but you never see what surrounds him. If the dying person was good in his