According to Zoroastrian thought man is composed of the material, the vital and the spiritual. The spiritual part which exists prior to the physical and vital parts. At birth the spiritual is combined with the physical and the vital and at death it is separated. The physical part is called tanu. Vital parts are two namely, gaya and ushtana. The spiritual parts are urvan (soul) and fravashi (spirit) with their twin faculties of manas (mind) and baodhas (consciousness). The body is the instrument for the soul and spirit. Only in a healthy body the soul can function and so a healthy body is highly emphasized. The soul is responsible for the deeds of the body and receives due reward on punishment after death. Accordingly, it enters heaven or hell and commences the next life.