It's shocking to die. It's a very painful experience losing what you've identified with for so long. Your guides and spirits know this and console you, but that doesn't assuage you away from your attachment to your body. So you hang around it for about a week likely leaving when it's cremated or buried making it impossible for you to be with it anymore.
You might meet people you've known who are deceased to comfort you. Then you wait for a period of time before you're taken to a higher level of energy to burn out the remaining dominate emotional charges that attaches you to images of your life. You run through these dominate images that impinge on you, because you have no body to act on them or on a desire, and depending on whether the residue image/energy is positive or negative, you experience what is called heaven or hell.
When the emotional charge from the images is gone, the impressions you gathered from your last life begin to engorge your mind as desires because the impressions have to be experienced to get rid of them. Most of them are impressions of food, because they're the most in quantity and quality (being about the material universe) that pushes your mind toward taking a new body. A person's body is just the physical manifestation of their desires, and the soul takes over a fetus in the 2nd or 3rd trimester, while impinging the images of your desires into forming the fetus.