For the ego there are two kinds of desires in life: the desires that have their source in the bodies, and therefore must be satisfied within these bodies, ceasing with the disintegration of these bodies, and the desires that have their source in the spiritual nature of the ego. As long as the ego is within the bodies, these desires also are satisfied by means of bodily organs, for in the manifestations of the bodily organs the hidden spirit is at work, and in all that the senses perceive they receive at the same time something spiritual.
This spiritual element exists also after death, although in another form. All spiritual desires of the ego within the sense world exist also when the senses are no longer present. If a third kind of desire were not added to these two, death would signify merely a transition from desires that can be satisfied by means of the senses to those that find their realization in the revelation of the spiritual world. This third type of desire is produced by the ego during its life in the sense world because it finds pleasure in this world also in so far as there is no spirit manifest in it.
The basest enjoyments can be a manifestation of the spirit. The gratification that the hungry being experiences in taking food is a manifestation of spirit because through the eating of food something is brought about without which, in a certain sense, the spirit could not evolve. The ego can, however, transcend the enjoyment that this fact of necessity offers. It may long for good tasting food, quite apart from the service rendered the spirit by eating. The same is true of other things in the sense world. Desires are created thereby that would never have come into being in the sense world had the human ego not been incorporated in it. But neither do these desires spring from the spiritual nature of the ego. The ego must have sense enjoyments as long as it lives in the body, also in so far as it is spiritual; for the spirit manifests in the sense world and the ego enjoys nothing but spirit when, in this world, it surrenders itself to that medium through which the light of the spirit radiates. It will continue to enjoy this light even when the sense world is no longer the medium through which the rays of the spirit pass.
In the spirit world, however, there is no gratification for desires in which the spirit has not already manifested itself in the sense world. When death takes place, the possibility for the gratification of these desires is cut off. The enjoyment of appetizing food can come only through the physical organs that are used for taking in food: the palate, tongue, and so forth. After throwing off the physical body man no longer possesses these organs. But if the ego still has a longing for these pleasures, this longing must remain ungratified. In so far as this enjoyment is in accord with the spirit, it exists only as long as the physical organs are present. If it has been produced by the ego, without serving the spirit, it continues after death as desire, which thirsts in vain for satisfaction.
Source: Rudolf Steiner – GA 13 – An Outline of Occult Science: III: Sleep and Death
Translated by Maud and Henry B. Monges and revised for this edition by Lisa D. Monges.