Essentially, man is not a "soul", but "self". So, the structure of man is:physical/gross body, subtle body and atman (self) in/with causal body. Subtle body is storage of emotions and thoughts. In this world view the existence of "higher" worlds is presupposed; for the sake of brevity, physical, subtle and causal world with God as the source and all-encompassing Being.
In the time of death, atman in causal body wrapped in emotions and thoughts (subtle body) leaves the physical body to disintegrate. After a while, the second death in the subtle world occurs ( with different "flavor" compared to the physical death; expansion of consciousness in dimensions and potency now dominant ), with disintegration of subtle body and all the information of the preceding life stored as a "computer record"/engram in causal body. Now, atman in causal body is living in the causal world, with eagle's view on phantasmagoria of existence, aware of all preceding lives and contemplating further opportunity for progress overseeing possible future lives as a possibility to process "karma" ( imprinted deeds in causal body, reflecting "good" and "bad" behavior). Two forces ( his inertia ( karma ); so, a deterministic factor "narrowing" possible choices ), and a will to incarnate to "improve" his "karmic" record; so, a free will element ) combine to drag him on downward-spiral into existence, first to obtain subtle, and physical body at the end. During this process centre of consciousness shifts from semi-divine at causal plane to progressively restricted on lower planes with final awareness of just the physical plane/world. New life begins. So, in this Weltanschauung the essence, atman in causal body "profits" from successive existences; it is, as the Upanishads repeatedly insist, Lord, Inner Controller, Self-not the empirical psyche, who is just a "sheath" or coat in the string of existences.
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