Excerpt from the Zohar Volume 4

"Every action in which a person engages that is not in the service of the blessed Holy One turns into a breath that goes drifting through the world. And when the person's soul departs, that breath whirls it through the world like a stone in a sling, as it is written: The soul of your enemies He will sling from the hollow of a sling (1 Samuel 25:29). Who will sling? That breath conducting it around the world. So, everything done under the sun that is not in the service of the blessed Holy One turns into a breath—but it is the breaking of spirit, for it breaks the spirit, rising and falling in the world, as is written: breath (ur' ut ruah), and shattering of spirit (Ecclesiastes 1:14).

"But whatever is service of his Lord is called 'above the sun' and becomes a holy breath. This is seed sown by a person in that world. What is its name? Righteousness, as is written: Sow for yourselves righteousness (Hosea 10:12). This conducts a person when his soul departs from him, raising him to a place where supernal glory is found, to be bound in the bundle of life, as is written: Your righteousness will march before you (Isaiah 58:8)—leading you, raising you. To where? To the place of which is written the glory of YHVH will gather you in (ibid.)."