Question: How the Soul Gets a Spiritual Body?
Upon death how does the spirit soul enter into a spiritual body or how does he get a spiritual body? After attaining the spiritual world will the spirit soul able to remember all his past lifetime's activities while he was in the material world?
Answer: He Already is the Spiritual Body
The soul does not have to get a spiritual body because he already is the spiritual body. In conditioned life that spiritual body is not manifested because it is covered by the gross and subtle material bodies. When the conditioned soul becomes liberated and goes back to Godhead, he simply abandons the gross and subtle coverings and fully remanifests himself in his eternally youthful, deathless spiritual body. There is nothing more glorious than this.
Regarding the soul who goes back to Godhead remembering his activities that were conducted while he was in the material world, Srila Prabhupada has written in a letter to one of his disciples:
"You asked if we will remember the earth, when in Vrindavan, and the answer is, 'Certainly.' When Narada Muni was talking to Vyasadeva, as you may have read in first volume of our Srimad-Bhagavatam, he was in a spiritual body, but he remembered his previous life and explained it to Vyasadeva. In material life there is forgetfulness, but in spiritual life there is no forgetfulness."