"At the appointed moment, the lord joins the Gnanendriyas ( Sense organs ) and the Karmendriyas (Motor organs) with the mind. When the sense of speech ceases to function, we see that the mind continues to work. This is true when someone is so ill as not to be able to talk; or one who is observing a vow of silence; also we have seen mute persons whose minds however keep working. Even so, when other senses cease to function, the mind is still found to be working. Then, the mind with the sense organs affiliated to it is joined with the Vital air (Prana). We see this when a person is in a state of coma or unconsciousness , he merely breathes and even the functioning of the mind appears stalled. The Prana (with which are joined the senses and mind) is then united with the Jeevatma or the soul. This, however, will not be perceptible to the onlooker. The jeeva is then churned out of the physical body and united with the subtle form of fire and other primary elements. It can be noticed that even though a person is pronounced dead, there is some heat still felt in some part of the body indicative of this union of Jeevatma with the subtle element of fire. Similarly, all other elements (Panchbhutas) ( the five natural elements) are also joined with the Jeevatma ready to depart. This has been stated in Chandokya Up.
Brihadaranyaka. up also states that" all the vital airs go with the Jeeva at the time of death even as the faithful followers of a king go with him in his victorious march even without his specific bidding"
Since the jeeva would have become emaciated due to the churning, the Lord embraces him to give him solace and rest. Upto this point, the preparation for departure of the soul is common to both the Prapanna, Bhakta and also others , sinners and saints alike. "
http://www.ibiblio.org/sripedia/mirrors ... rts3b.html