According to a book by Peter Novak, when we die our minds split between the subconscious which goes on to a self-induced dream(heaven or hell), and our conscious self which floats in the ether and eventually inhabits a new body.

He made other connections with Eastern and Western religions claiming they all came from a basic root, which isn't as credible as the origional theory.

Read more about it at http://www.divisiontheory.com, and tell me if it's a load of bull **** fresh from Pamplona, Spain.