The soul after leaving one body reviews its experiences when resided in it. Further, God shows the soul its accumulated sins and merits. Then, he grants the soul to have only one of its wishes will be granted. The soul according to its level of evolution asks for a wish which is materialistic. Notwithstanding, the soul has to choose a package of merits and sins which does not affect his wish and also within its capacity. On the contrary, a spritualistic soul would like to wash away its sins first. Then such soul chooses the package which has more sins and less merits.