The living creature, though it depends upon the body, is not destroyed when the body is destroyed. It is not seen after the destroyed. It is not seen after the destruction of the physical body just as fire is not visible after the consumption of the fuel with which it was lighted.
न शरीराश्रितो जीवस्तस्मिन् नष्टे प्रणश्यति। समिधामिव दग्धानां यथाग्निर्दृश्यते तथा॥