Before coming into the world, as souls we make a plan for our upcoming life. The plan organizes the options for us so we go through life's lessons in the most effective way. It contains the smallest details of our future existence, e.g. the places where we will be living, the people we'll be taking our lessons with, our appearance at various ages, or emergency options - for ending our life, in case out plan is too ambitious.
At the moment of our birth, at a conscious level we forget about the plan, but at deeper levels the soul remembers everything. The soul also decides when and how it will end its incarnation. Even at the moment of death it has a choice, either to stay in its physical body and try to resolve its problem, or to die. Death doesn't come of its own volition. It is the soul that makes the decision when to die, where to go, which direction to take. It has free will and nobody can make the decision for it.
When the soul decides to depart and a person dies, the consciousness realizes with surprise that it is still alive. It still possesses an energetic body even though the physical body is mourned over and buried in the earth. This fact may remain unnoticed by the consciousness. It sees itself just as it did during life - it sees, it hears, it feels the heat, the cold, it feels thirst.
On leaving the body, the soul notices around itself loving souls which died earlier and which are now waiting to greet it and lead it on a further journey. Also waiting are our spiritual mentors whom we love. We recognize them easily. At this critical moment no soul is left to its own devices, no soul if deprived of help. There is a magnificent, ceremonial atmosphere full of joyful anticipation before the start of a great journey. Now the soul, free of earthly matters, assisted by loving beings slowly moves in the direction of the Light radiating love and happiness. It feels safe because it knows that it is loved and expected. Souls which were exhausted by sickness at the moment of death, or were unconscious or semi-conscious because, for example, they were given powerful painkillers, receive special help now. It can be compared with the medical help one gets here on Earth. Its purpose is to restore strength to the soul to enable it to continue its journey.