The body is made up of 5 elements called the pancha tatvas. These elements are earth, air, space, fire and water. When a person dies, it is the body that is no longer functioning and the soul cannot therefore utilize the body. As a result, the soul removes itself from the body. The body is then returned to each of the 5 elements. When the soul is removed from the body, it becomes detached from the body and then proceeds to become one with the Lord. If the soul has not performed enough righteous action to reach and become one with God, then the soul will become reborn and have another body to continue this process until Godhead is achieved.