[dattaseva]

At the time of the death, nothing is destroyed. The five elements of the body are just separated and there is no destruction of any element.

The ultimate cosmic energy is eternal, standing like the undisturbed ocean and hence there is no destruction of it.

There is no destruction to the gross body because all the five elements (components of the gross body) are just separated and merge with the nature to become stable in their original state of maximum freedom or randomness (entropy).

This is the spontaneity of the nature to go into a free state of lower free energy from the bound state of higher free energy as per thermodynamics.

Hence, there is no destruction to the gross body.

Now, at the time of the death, the causal body, covered by the subtle body, leaves the gross body for its decomposition or disintegration, which is only the separation of the five elements to go into the free state.

The Veda says the same point that at the time of death, the nervous energy (causal body) surrounded by the subtle body made of inert energy, goes out (Manomayah Prana Sharira Netaa).

The Gita says that this subtle body containing the causal body is not seen by neither naked eyes nor sophisticated equipment because both these bodies are made of the inert energy (remember that the causal body, which is nervous energy is also a specific work form of inert energy only) of such high frequency that it is beyond the range of electromagnetic spectrum (Naanu Pashyanti...).

Only people, who have the grace of God, can see such bodies.

Such bodies, sometimes, come to lower frequency of visible range and are seen as ghosts. Such vision depends on the will of such departed bodies only and not on the will of the human being. Thus, the subject of death is beyond science, which is knowable but unknown. This state is not the unimaginable state of God, which is unknowable and unknown.

The state of a ghost, which is of the size of a thumb during the time of death, is an intermediate state in which neither the individual soul lives in this world nor goes to the upper world.

It suffers due to lack of liberation in such state of unfulfilled aspirations.

When the ghost comes down to the visible range to appear before your eyes, its size is dilated to the full size of the human being with its energetic body having the frequency of visible light. In such state, it can even be captured by a mobile phone's camera.