While discoursing on September 22nd, (1926) the Master explained to the mandali about the state after death:
A person dies when his sanskaras are exhausted – spent in full. After a person dies his sanskaras snap the mind’s connection with the gross body, and at that time he receives such a shock that he forgets every incident of his past life. But even though the gross body drops, the mind and the subtle body remain full of sanskaras.
For the next forty to seventy hours after death, the attention of the sanskaras is centered mostly on the place where the body is kept. But after that, there is no connection whatsoever between the dead person and that place. Within the next eight or ten days, the spirit of the dead person experiences the subtle state of either heaven or hell according to his sanskaras.
After a person dies, many people perform rites and ceremonies for a long time, but all these are useless. No ritual is necessary after ten days; however, the best rites would be to feed either dogs or crows near the body because they have subtle sight and can see the spirit of the dead person. Crows and dogs are not subtle-conscious, but they have subtle faculties of perception and draw toward themselves the sanskaras of dead people.
Lord Meher, American ed., Bhau Kalchuri, Vol. 3, p. 848.