I find the expression “dead man” unsuitable. I think it is better to say “the departure one” meaning the one who departed into another world, into the existence of which we believe, trusting in the Word of Jesus Who said “I am the resurrection, and the life: he that believeth in me, though he were dead, yet shall he live”. We never die. We live twice: a unique existence, terrestrial, limited, after which we close the eyes of the body and we live our other existence: the spiritual life. This is the tragedy of the man who lives voluntarily in the sin, and the happiness of the man who listens God’s Commandments revealed in the Bible and preached in the Church.

Thus, man is made of two distinct elements: body and soul. At the end of his earthly life, the body splits into its chemical components and the soul, in the fortieth day it is submitted to the personal judgement (Hebrews 9:27) and placed into a temporary position, better or worst until the general judgement. This is why, out of love, Church prays in this period of forty days through Liturgies and Memorial Services for the forgiveness of their sins.

(Translation from Un mare mărturisitor creștin: Preotul Constantin Sârbu, Editura Bonifaciu, București, 2008, p. 269)