Source: A Treatise Of Cosmic Fire
This is of a triple nature and affects the substance of the three vehicles, physical, astral and mental, reducing the form to its primitive substance, and dissipating its atomic structure. The energy of the second aspect (that of the form-builder) is withdrawn by the will of the Ego, and the atoms composing the form become dissociated from each other, and are resolved into the reservoir of essence to be recollected again when the hour strikes. This condition is brought about gradually by stages of which we are aware.
The first stage is the withdrawal of the life force in the etheric vehicle from the threefold (dense, liquid and gaseous) dense physical body and the consequent "falling into corruption," and becoming "scattered to the elements." Objective man fades out, and is no more seen by the physical eye, though still in his etheric body. When etheric vision is developed, the thought of death will assume very different proportions. When a man can be seen functioning in his etheric physical body by the majority of the race, the dropping of the dense body will be considered just a "release."
The next stage is the withdrawal of the life force from the etheric body or coil, and its devitalization. The etheric coil is but an extension of one aspect of the sutratma or thread, and this thread is spun by the Ego from within the causal body much as a spider spins a thread. It can be shortened or extended at will, and when the period of pralaya has been decided upon, this thread of light, or of solar fire (note the word "solar") is withdrawn, and gathered back to the atomic subplane where it will still vitalize the permanent atom and hold it connected within the causal body. The life impulses are then - as far as the physical plane is concerned - centralized within the atomic sphere.
The third stage is the withdrawal of the life force from so that it disintegrates in a similar manner and the life is centralized within the astral permanent atom. It has gained an increase of vitality through physical plane existence, and added color through astral experience.
The final stage for the human atom is its withdrawal [736] from the mental vehicle. The life forces after this fourfold abstraction are centralized entirely within the egoic sphere; contact with the three lower planes is still inherently possible by means of the permanent atoms, the force centers of the three personality aspects.