Man is not a body. Man is a lump of energy of
consciousness (a soul), capable of self-comprehension, remembering, thinking, moving, growing qualitatively and quantitatively, and also of degradation.
An incarnation of man consists in binding a soul with a body (soon to be born) that
God performs. The death constitutes a complete separation of them.
People are incarnated into physical bodies by God in order to undergo consecutive stages of personal evolution. In this process, they possess considerable amount of free will, i.e. the right to choose the strategic direction of the personal evolution (to the Abode of the Creator — or to hell) and the ways of solving daily problems and tasks.
The supreme prospective task of each human being is to cognize God in all of His aspects and Manifestations, then, upon achieving the spiritual Perfection, to merge into Him in His Abode and to continue taking part in the Universal Evolutionary Process from there, by assisting the embodied beings in particular.