Consciousness is concomitant with the soul; it is an attribute of the soul. In other words, consciousness itself is not a material element. When one falsely identifies oneself with the material energy, then one's consciousness is said to be materially engrossed. In that state, at the time of death the subtle body carries the soul to the next gross body. However, when one purifies his/her consciousness from material identification, then the soul returns to the spiritual world in spiritual or purified consciousness.
Answer By H.H Romapada Swami