Where does death take souls?

The recent dead can tell you nothing of the spiritual world because they have not advanced beyond the borderland of the first spiritual zone, and know not what is beyond. 

Besides, most of the recently departed spirits are earthbound—have yet some lives to live upon this earth—and will not advance on their present journey beyond the borderland of the first spiritual zone.

All the knowledge of the spiritual world that you may receive, and that can be relied upon, must come from spirits who have long departed this life, and who completed their journey in human form before their departure.

Indeed, all other spirits are silent upon this important question.

Though they may hover near you and seek to guard and protect you, and even may warn you of approaching events that cast their shadows before, yet do they remain discreetly silent in regard to the spiritual world because they know not of this world and are not, therefore, in a position to speak of it.

All knowledge of the spiritual world must be obtained from the more highly developed spirits of the spiritual world—from spirits that have at least passed beyond the borderland of the first spiritual zone.

Fragments of Spiritual Knowledge Pertaining to the Spiritual World