There are three layers to the universe. In the lower, Tai Ching, and the middle, Shan Ching, the hindrance of a physical bodily existence is required. Those who fail to live consistently in accord with the Tao reside here. In the upper, Yu Ching, there is only Tao: the bondage of form is broken, and the only thing existing is the exquisite energy dance of the immortal divine beings.
The transformation toward eternal life is gradual. The heavy gross energy of body, mind, and spirit must first be purified and uplifted. When the energy ascends... then self mastery can be sought.