The scripture 'Vedanta Sara' states that, the subtle body houses the 5 subtle jnanendriyas, 5 subtle karmendriyas, manas, buddhi, chitta, ahamkara and also the 5 prana airs.
VS-77-87: These verses describe vital forces which differentiate Vedanta from Sankhya in respect of enumeration of subtle elements. "The five primary vital forces are responsible for 1. Breathing (Prana, प्राण), 2. Excretion & evacuation (Apana, अपान), 3. Circulation & coordination (Vyana, व्यान), 4. Passing off or death (Udana, उदान), and 5. Digestion & assimilation (Samana, समान). Sometimes five more (secondary) vital forces are conceived viz. 1' Vomiting (Naga, नाग), 2' Blinking (Kurma, कूर्म), 3' Hunger (Krukal, कृकल), 4' Yawning (Devadatta, देवदत्त), 5. Eating-drinking (Dhananjaya, धनंजय). The main vital forces are said to be made of Rajas particles of Tanmatras."
VS-88: These five prana airs or vital forces together with organs of actions (karmendriyas) constitute the "vital sheath" (Pranamaya Kosha, प्राणमय-कोश). Its active nature shows that it must be the product of particles of Rajas.
VS-89: Among these sheaths, the intelligent sheath (Vigyanamaya Kosha) is endowed with the power of knowledge (of agency), the mental sheath (Manomaya Kosha) is endowed with will-power or desire (of instrumentality), and the vital sheath (Pranamaya Kosha) is endowed with activity (of product). This division has been made according to their respective functions. These three sheaths (Koshas) together constitutes the subtle body.
Now the question is, does the subtle body carry the prana airs along with the mental imprints, once the physical body dies? ... Or does the prana airs gets absorbed in the atmosphere when the physical vessel falls dead?
Some believe that it gets absorbed in the atmosphere. If that is really the case then how does the subtle body like say of a yogi or a ghost function without the prana? I've read somewhere that great yogis can float around in subtle body. Same with ghosts. They too have a finer subtle like body.
If you check the quoted verses above then you'll notice that the pranas are needed for breathing purposes as well. So if the pranas are absorbed in the atmosphere after death, then how can a yogi or a ghost in the form of subtle body, breathe without the prana airs?