Yoga is a perfect technique for attaining liberation from the cycle of

repetitive births, existences, deaths and migrations, passing beyond the law
of universal causality and freeing oneself from the bonds of the human
condition preceding the true union of the soul with God. The ultimate aim of
yoga is not the possessing of metaphysical knowledge or supreme
metaphysical experience, but immortality and the creation of a new body a
divine body, with the help of which the yogi enters into the transcendent and
eternal mode of being. This is the classic Divine yoga that Indian sages have
known from time immemorial. The validity of this Divine yoga has been
sufficiently tested over the centuries by the great yogis who succeeded in
attaining the divine body. The justification of the formulation of a divine
body, from a theoretical point of view, can be found in Shvetashvatar
Upnishad (one of the high ranking ancient Upnishads attached to Yajurved)
as follows:

When one is engaged in five-fold qualities of yoga, withstanding and rising

above the elements earth, water, fire, air and ether there is no longer
disease, old age or death for him who has attained a body perfected by the
fire of yoga. In yoga parlance, the body made of five gross elements, is
unripe (aparipakva), corruptible and destructible, while that baked in the fire
of yoga is considered to be ripe (pakva), incorruptible and indestructible. The
ripe body is the body par excellence, known as the Divine body (Divya
deha).

This clearly distinguishes between the elements of earthly body that dies,
and the elements which never forsake the soul even at death. The elements
which always accompany the soul entail as the consequence that the
absolute power, imperishability and immortality become accessible to human
beings. The elements belonging to the immortal divine body are the energy
or active power and the pure light of the Spirit. Thus the divine body is
wholly spiritual; when the earthly body is transformed into the divine body it
loses the five gross elements and no longer belongs to matter. The course of
life which advances towards death is reverted towards immortality, through
such transformation.