Representative of spiritual consciousness in subjective consciousness (conscious) is conscience, therefore above- ego is very tightly connected with morality (that is another topic what needs explanation). Conception of above-ego, as well as role of morality on development of subjective consciousness is different then Freud's super-ego.

If we going beyond physical explanation of spiritual consciousness, that is soul, "higher self" or direct essence of perfect intensity of consciousness (God, nirvana, pure love, etc.) Therefore, soul is perfect. But being essence of existence or consciousness ( or constant change and progress) it also must have own specific development, what will progress in higher perfection or different intensity of consciousness.

That development begins with separation of soul from perfect intensity of consciousness. That separation is caused by formation of corresponding opposite of corporal consciousness in physical existence with what spiritual consciousness starts interaction. Result of that interaction is conscious, intelligence or subjective consciousness what people experience as ego.

Interaction of spiritual consciousness with corporal consciousness and subjective consciousness represents physical phase of her development. Body, corporal consciousness, as well as subjective consciousness are corresponding opposites and differences what are limited and transit, but necessary for development of spiritual consciousness (soul).

With death, body as matter experience changes in frame of physical law what manifests as decomposing of form, until spiritual consciousness crossing in amorphous phase of development. What that phase will look like depend of physical phase of development. First condition what must be fulfilled is recognition of subjective consciousness about own essence. Subjective consciousness that recognition can achieve only trough interaction with spiritual consciousness. More subjective consciousness interact with spiritual consciousness- more is spiritual consciousness (soul) able to have necessary experience for physical phase of development.

Although spiritual consciousness (soul) was perfect when was separated from perfect intensity of consciousness, with physical phase or with interaction with opposites ( imperfection, limitation, non meaning, disharmony) is made change in her equilibrium what must result in different, higher equilibrium or intensity of perfection. Only when soul reach necessary equilibrium or perfection, only then can experience union with perfect intensity of consciousness, what on that way also experience own perfection.