The human body (or the body of any living being), which is
destroyed after death is called sthula sharira (gross body). There is another
body which is anadi (beginningless), which continues after death, from birth to
birth. It is called Linga Sharira – also known as Sukshma Sharira or Karana Sharira.
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According to Samkhya, the sthula sharira is composed of 18
tattvas (elements). These are: the three-fold antahkarana (internal organs –
intellect, egoism, mind), the five tanmatras (subtle elements), five jnanendriyas
(cognitive senses), and five karmendriyas (motor senses). It is described in
detail in Samkhya Karika (39-42) and 55). It is said that the gross body gets
dissolved at the end of each birth, but the subtle body remains the same in all
births.
Linga Sharira contains samskaras (traces) of all past
experiences and deeds, which it carries from birth to birth as it accompanies the
being. Just as a picture needs the support of a paper or a wall, and a shadow
must have an object, similarly, the internal organ needs the means of linga
sharira for transmigration.
The linga shraria is not eternal like purusha and prakriti.
It is beginningless but not endless. It gets dissolved in its cause when the
Purusha attains kevala jnana about its own nature (Karika 64 to 65). Then the
soul abides in its pure, absolute, separate existence.
In Vedanta, the linga sharira is said to contain only
seventeen elements, ahamkara and tanmatra being not recognized in Vedanta, but
the five pranas (vital airs) are admitted. Patanjali does not mention linga
sharira in his Yogasutra but only chitta which carries the samskaras.
Source – Origin and Development of the Samkhya System of
Thought (1957) – Pulinibihari Chakravarti – Calcutta Sanskrit Series, Kolkata.
Encyclopedia of Hinduism Volume VI page 284 - IHRF
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