In Hinduism, the soul is believed to be eternal, and after death, it is reincarnated, taking birth in another physical body or form. The condition of ones consciousness at the moment of death is considered very important in determining the state of the next life. The soul is on a journey of spiritual development facilitated in part by karma, the concept that every thought and action has a corresponding reaction. One experiences the results of both good and bad deeds over a series of lives, and the soul is uplifted through every good action performed and degraded with every bad action.

Immediately after death, the soul is not clothed in a physical body but in a vaporous thumb-sized structure (linga ṡarīra) . This structure is immediately seized by two entities, Yama and his attendants, who carry it to the court of judgment to be judged according to its karma. The soul then proceeds to the next world, where it experiences the results of its karma in the company of other souls.

Hindus believe that funeral is a sacrament just as the birth of an individual, and it is rightly compared to a sacrifice and termed as the last rite (antyesti) . Upon death, Hindus are not buried but cremated according to an established procedure as detailed in the scriptures. This is based on the belief that a jiva is made up of five elements of Prakriti (nature) which need to be returned to their source upon its death. After a loved one dies, the goal of the family is to help the departing soul transition to the next life. Its therefore encouraged to have the funeral as soon as possible, ideally within 24 hours, so that a soul can begin the journey to its next destination. Immediately after death, family members wash the body and anoint it with purificatory scents. To keep the limbs in place, the thumbs are tied together, as are the big toes, and the body is then dressed in clean clothes.