Hearing ,seeing , touching etc. are the functions & activities of gross organs ( Sthula indriyas) of human body. But soul is without a (subtle) body) , without muscles (a gross body). So soul is just a witness , he is free from all the material pleasures or businesses of the world. It is just the sustainer of the activities of living beings. Here in [**Isha Upanishad-8th Mantra** ][1] it is described that soul is not made up of Subtle or gross body or Indriyas. > स पर्यागच्छुक्रकायमव्रणस्नाविरं शुद्धमपापविद्धम् ।<br> कविर्मनीषि > परिभूः स्वयम्भूर्यथातथ्यतोऽर्थान् | <br> व्यदधाच्छाश्वतीभ्यः समाभ्यः > ॥8|| <br> > > sa paryāgacchukrakāyamavraṇasnāviraṃ śuddhamapāpaviddham |<br> > kavirmanīṣi paribhūḥ svayambhūryathātathyato'rthān <br> > vyadadhācchāśvatībhyaḥ samābhyaḥ ||<br> > > He, the self-existent One, is everywhere-the **pure one, without a > (subtle) body, without blemish, without muscles (a gross body)**, holy > and without the taint of sin; the all seeing, the all knowing, the > all-encompassing One is He. He has duly assigned their respective > duties to the eternal Prajapatis (cosmic powers).’ <hr> Here is the [**The Prashna Upanishad** ][2] mantra which tells us that after death the soul enters into another body with the senses clinging to the mind. > तेजो ह वा उदानस्तस्मादुपशान्ततेजाः । <br> पुनर्भवमिन्द्रियैर्मनसि > सम्पध्यमानैः ॥9॥<br> > > tejo ha vā udānastasmādupaśāntatejāḥ | <br> punarbhavamindriyairmanasi > sampadhyamānaiḥ || 9 ||<br> > 9. The external fire têjas verily is udâna. Therefore the fire being extinguished, **one again enters another body with the senses clinging > to the mind.** > > **Shankara’s Commentary:** - Therefore, when a man’s natural fire is extinguished, then one should know that his life is spent, i.e., that > he is dying; he enters another body. How? along with the senses such > as speech, etc., clinging to the mind. This means in subtle organs (Sukshma Sharira) still remains after death , but they are clinging to the mind. That means they are fully merged with mind and unlike gross organs can’t actively function . Like organs function in living beings i.e. hearing ,seeing ,touching etc. > Conclusion – **So by looking at the above verses we can say that even > the sukshma indriyas still remain attached with soul after death , > but because they are completely merged in mind do not function as > human organs generally function when alive , and because they are in > subtle form and not in gross can’t hear, speak, taste and see.** [1]: http://%20https://www.wisdomlib.org/hinduism/book/isha-upanishad/d/doc122465.html [2]: https://www.wisdomlib.org/hinduism/book/prashna-upanishad-shankara-bhashya/d/doc145315.html