Consciousness is the source of all matter. Matter evolves in order to express its latent consciousness but matter isn’t the source of consciousness. Most of what occupies our daily life is the invisible world of our thoughts and feelings. Being ourselves manifestations of consciousness why wouldn’t we imagine beings of disincarnate consciousness. As our lives revolve around the heaven of emotional joys and the hell of negative emotional states, is it so difficult to imagine such states once we are free of the confines and preoccupations of material existence?