The soul at the time of death
During sleep and upon death of a righteous individual, the soul travels a certain course as it ascends to the Upper Worlds. If the soul is righteous, it is welcomed to the Upper Worlds by the Patriarchs, specifically Jacob.
The return of the soul to its original source is vital. It is through this process that the Creator absorbs the souls, which allows them to be born anew each morning. This otherworldly journey occurs each night, whether or not we are cognizant of it. An individual's degree of awareness, however, and his personal level of spirituality [righteousness] determines the particular course the soul travels and the heights it can attain. The level to which the soul ascends is directly proportionate to the measure of Light it receives. This portion awakens a deeper awareness of the Light our soul can achieve if it is righteous, as well as the ability to ascend to greater heights and receive greater revelations of spiritual energy during sleep.
31. The verse, "and he lifted up his eyes, and looked, and lo, three men stood by him," refers to those who criticize his behavior and examine his deeds as he confesses them with his mouth. And because the soul sees all this, it leaves the body and reaches the gullet (pharynx), where it remains until it confesses and retells all that the body did together with it in this world. Then the soul of the righteous is happy with what it has done, and is happy with its deposit. We have learned that Rabbi Yitzchak said, The soul of the righteous feels great desire for the moment when it shall leave this world, which is worthless, so that it may enjoy itself in the World to Come!
31. וַיִּשָּׂא עֵינָיו וַיַּרְא וְהִנֵּה שְׁלֹשָׁה אֲנָשִׁים. הַמְבַקְּרִים מַעֲשָׂיו מַה שֶּׁעָשָׂה, וְהוּא מוֹדֶה עֲלֵיהֶם בְּפִיו. וְכֵיוָן שֶׁהַנְּשָׁמָה רוֹאָה כָּךְ, יוֹצֵאת מִן הַגּוּף, עַד פֶּתַח בֵּית הַבְּלִיעָה, וְעוֹמֶדֶת שָׁם, עַד שֶׁמִּתְוַדָּה, כָּל מַה שֶּׁעָשָׂה הַגּוּף עִמָּהּ, בָּעוֹלָם הַזֶּה. וְאָז נִשְׁמַת הַצַּדִּיק, הִיא שְׂמֵחָה בְּמַעֲשֶׂיהָ, וּשְׂמֵחָה עַל פִּקְדוֹנָהּ. דְּתָאנָא, אָמַר רָבִּי יִצְחָק, נִשְׁמָתוֹ שֶׁל צַדִּיק מִתְאַוָּה, אֵימָתַי תֵּצֵא מִן הָעוֹלָם הַזֶּה, שֶׁהוּא הֶבֶל, כְּדֵי לְהִתְעַנֵּג בָּעוֹלָם הַבָּא.