Perception is experiencing all the things to the best of our understanding. This depends on the development of the individuals intellectual capacity, experience, and access to the entire memory .

Conclusion is that which we accept, reject, agree, or disagree with the information that is been experienced.

And judgment is the statement made in relation to perception and conclusion categorizing or differentiating them in the light of duality.         

            The cosmic memory and our memory (both active and dormant) are connected through filters (5 sheaths of our body) that can cause mutations of the cells in the food sheath or change in the flow of vital energy in the energy sheath or change the mental thoughts of mental sheath or distort or affect the knowledge in the knowledge sheath or change the level of joy in the joy and experience sheath. This is achieved by variation of the parameters of amplitude wave length and frequency or transmutation of interacting energies interacting with other energies or mental techniques developed by the individual.

When this is focused on the genetic chromosomes the patterns are engraved in the sperms and ovum. Thus a body suitable for the soul to experience a particular type of life is formed. This enables the soul to experience the desire that it wants to in the new life. The favorable environment is what is now required for the experience to be experienced.  THIS IS ONE WAY OF EXPLAINING THE DIFFERENCE IN ALL OUR LIVES. But definitely not the only way. Seasonal influences of weather, diet, and activity or the state of mind, body, and spiritual development of the parents, and celestial radiation and energy also alter the physiological and genetic characteristics.

The guidance received by us through the evolved souls of the past, present or future to live a life full of love, truth, and decent behavior is only to ensure a better life in the next so that the platform or foundation can be laid for achieving higher levels of enlightenment so that we may be able to merge with the supreme reality in any one of the future births. These tell us one specific thing that our present life is predetermined in one sense for experiencing the events that we long or crave to experience and development in our physical, mental, and spiritual planes. This leaves us with one with only two options, to just live life as it comes or unfolds or to exert a meaningful effort and guide it to ensure a better life in the next one.

Why do we do not recollect  the cosmic memory after birth?

Let us start with the formation of the body inside the womb. The very active and highly mobile sperm fertilizes the less mobile egg, this in turn starts the process of multiplying of the single cell into the billions of cells to create the base for different organs and parts of the infant. (DOES THIS NOT SEEM TO BE THE SAME AS DIVISION OF THE CONSCIOUSNESS OF THE OMNIPOTENT INTO BILLIONS OF INDIVIDUAL CONSCIOUSNESS, which take different shapes and structures to manifest as the universe?). The consciousness of the infant is now only in one single thought of just being to experience himself in all the possible ways possible first inside the womb with the entire knowledge of the cosmic memory. And then outside the womb it gets the option to choose from the five different organs.

Our body our brain and the sense organs are connected to the mother through the umbilical cord while inside the womb. The infant derives all the vital air and nourishment through this path. Thus there is more awareness to the mother than to the infant of all the information that is transmitted by the infants sense organs as they develop.

As soon as it emerges out into the atmosphere the birth from the womb. The first sense organ that experiences the contact with the air mixture in the new environment is the skin. So touch and sound are activated and accumulate enough strength of power of bio electricity and vital energy, accompanied with the heart beat to trigger the start of breathing and allow fresh air mixture into the lungs through the mouth and nostrils activating the involuntary muscles of the lungs and diaphragm to contract and expand. THIS RUSH OF AIR STARTS THE CONNECTION FROM THE SENSES OF THE INFANT TO ITS OWN BRAIN. The new experience is so powerful and attractive to the brain that mind starts to interact with them FORGETTING THE LESS POWERFUL SUBTLE POWER OF THE COSMIC MEMORY.

THIS IS WHY SOUND IS MOST POWERFUL TOOL IN THE AID TO MEDITATION. AND FEELINGS SIMILAR TO TOUCH { OF ENERGY TO ENERGY also called breathing of energy ( absorption and expelling of energy in the form of heat light and sound) } IS VITAL IN THE REALMS OF SPIRITUALITY.  

Every body tissue, humor, waste of the 5 sheaths is connected through the 5 senses with the brain making them a very effective communication for energy and vital breath. This is defined as living or alive. So death should be the opposite of this, communication breaks down completely. Adepts or yogis leave the body consciously when the body is worn out and cannot function as per their desire. The way it is done is by drawing the consciousness spread all over the body into the central channel and develop a potential at the crown of the head to split the skull and jus like the birth from the womb emerge out into the atmosphere. The faculties of mind (memory and intellect) are transferred to the soul. The death of normal humans the exit from the body is through any one of the ten openings and not a coordinated one, thus there is confusion soon after the soul has left the body until it accepts that the body and itself have separated and the existence has changed. It quickly adjusts to the new phase recollecting information from memory, it first takes a long sleep due to it being tired just like us humans, if the sleep is not deep, it dreams all the things from memory and experiences situations alike. Thus all the events are imaginary a figment from the memory it learns this very soon. Those souls that have not accepted the new state will continue to be in confusion trying to interact with the living and haunting familiar places it remembers from its previous life.  Only when it accepts its new state the development of the astral body is possible. Now it waits for the availability of a new body to experience the desires that were not possible in the previous life roaming in familiar places and help develop emotions in the living to help them enjoy life. It is frustrating to most of them as their effort does not get the response that they wish. This makes their longing to be among the living increases with intensity and clarity to such a point that nature forms the right body for them to take rebirth.

The yogi follows the brightest light ignoring all the hallucinations to reach the absolute and merges with the absolute, rests for the regeneration of energy and strength that was exhausted in the effort to reach there. On awaking up he helps the other enlightened souls maintain the universe. As he see the suffering of his loved ones  he may either help them form there or take a rebirth. WE MORTALS CAN LEST BE ASSURED THAT WE WILL ALWAYS GET SUCH HELP AND GUIDANCE.