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Bahá’is believe that the human being is created by God
at the time of conception and is composed of two parts
– the physical frame which is the body, and the soul. It is
the soul which distinguishes man from God’s other creations.
When the physical body ceases to exist, the soul returns to
the spiritual worlds of God.

“Know thou of a truth that the soul, after its separation from the body, will continue to progress until it attaineth the presence of God, in a state and condition which neither the revolution of ages and centuries, nor the changes and chances of this world, can alter. It will endure as long as the Kingdom of God, His sovereignty, His dominion and power will endure. It will manifest the signs of God and His attributes, and will reveal His loving kindness and bounty.”

- Bahá’i Writings

Similar in the way that our physical attributes develop in the womb of the mother, the purpose of our existence in this world is to acquire those spiritual qualities which will prepare us for the life beyond.