What happens when we die
This account is based on reports from near-death experiences and out-of-the-body experiences. Please note that what I am saying here is not a discussion or explanation of what happens, but, on average what people report happens.
This information is not my or anyone else's opinion. It is what people report across cultures and across time report as happening, when they have near-death-experiences, or out-of-the-body experiences. This is what we would expect to happen on death.
At first, the person might not realise they are dead, and try to do things or communicate with people but are not able to do so. They may notice that when they try to touch someone, their hands move through them. They may float above their body and view it, perhaps without strong emotion. After a while, they realise they are dead and may meet a loving guide who takes them to another place.
They may travel through a tunnel at vast speed and experiencing greate joy and exhileration. At the end of the tunnel they may come upon a city, perhaps one of shining crystal. Their they encounter a great loving life force.
They then experience a life review, where they examine their life in minute detail and judge how they have succeeded in attaining their goals for that life. The beings doing the life review may do so without judgment or evaluation of what the being has done.
After the life review, the being has the choice of being reincarnated either into the current body, as in a near-death-experience or in another body.
The being may be given special knowledge, skills or abilities.
Sometimes there is a forgetfulness when the person forgets their life in the after-world and returns to Earth in a state of forgetfulness.
There are many possible explanations for this other than that this is a real encounter in the spirit world, but it appears that this is something like that which people who get as close to death as possible experience. It is what you and I would expect to experience on death.