As to the way in which the dead person sees the human beings who are here on earth, there is one thing of outstanding importance. Let us not imagine that the dead has not a keen and living interest in the world of human beings. He has, indeed, for the world of human beings belongs to the whole cosmos. Our own life belongs to the cosmos. And just as we, even in the physical world, interest ourselves in the subordinate kingdoms, so do the dead interest themselves intensely in the human world, and send their active impulses into the human world. For the dead work through the living into this world. We have only just given an example of the way in which they go on working soon after their passage through the Gate of Death.
But the dead sees one thing above all, and that most clearly. Suppose, for example, that he sees a human being here following impulses of hatred — hating this person or that, and with a merely personal intensity or purpose. This the dead sees. At the same time, however, according to the whole manner of his vision and all that he is then able to know, he will observe quite clearly, in such a case, the part which Ahriman is playing. He sees how Ahriman impels the person to hatred. The dead actually sees Ahriman working upon the human being. On the other hand, if a person on earth is vain, he sees Lucifer working at him. That is the essential point. It is in connection with the world of Ahriman and Lucifer that the dead human being sees the human beings who are here on earth. Consequently, what generally colours our judgement of people is quite eliminated for the dead. We see this or that human being, whom in one sense or another we must condemn. Whatever we find blameworthy in him, we put it down to him. The dead does not put it down directly to the human being. He sees how the person is misled by Lucifer or Ahriman. This brings about a toning-down, so to speak, of the sharply differentiated feelings which in our physical and earthly life we generally have towards this or that human being. To a far greater extent, a kind of universal human love arises in the dead. This does not mean that he cannot criticize — that is to say, cannot rightly see what is evil in evil. He sees it well enough, but he is able to refer it to its origin — to its real inner connections.
Source: Rudolf Steiner – GA 168 – On the Connection of the Living and the Dead – Berne, 9 November 1916