" It is often thought that spirits in the after-world do not breathe as we might do - and that in being dead, one does not require inhaling and exhaling anything.

Well, they do exchange ethers, and the body of a soul does in fact breathe, and talk and sing - though not with oxygen, but a rarefied vitality. And just as a newborn, the very first impulse that comes when one crosses over to the other side, past the veils of death, is to inhale deeply - and then relax. "

― Gabriel Brunsdon , AZLANDER - Puck in Hell: Second Nature