When the soul of a believer would go out (of his body) it would be received bv two angels who would take it to the sky. Hammad (one of the narrators in the chain of transmitters) mentioned the swetness of its odour, (and further said) that the dwellers of the sky say: Here comes the pious soul from the side of the earth Let there be blessings of Allah upon the body in which it resides. And it is carried (by the angels) to its Lord, the Exalted and Glorious. He would say: Take it to its destined end. And if he is a nonbeliever and as it (the soul) leaves the body-Hammad made a mention of its foul smell and of its being cursed-the dwellers of the sky say: There comes a dirty soul from the side of the earth, and it would be said: Take it to its destined end. Abu Huraira reported that Allah's Messenger (ﷺ) put a thin cloth which was with him upon his nose while making a mention (of the foul smell) of the soul of a non-believer.
The Book of Paradise, its Description, its Bounties and its Inhabitants - Sahih Muslim 2872
This narration from Abu Huraira, recorded in Sahih Muslim, provides profound insight into the spiritual reality that unfolds at the moment of death. The believer's soul is received with honor by angels, emitting a fragrant scent that delights the heavenly hosts, who invoke blessings upon the earthly body that housed such a noble soul. This demonstrates the divine honor bestowed upon the righteous.
Conversely, the disbeliever's soul is repulsive, emitting a foul odor that causes the celestial beings to recoil. The Prophet's ﷺ action of covering his nose while describing this emphasizes the spiritual repugnance of disbelief. Both souls are presented before Allah, then directed to their eternal abodes - the believer to divine mercy, the disbeliever to deserved punishment.
This hadith teaches that our spiritual state manifests physically in the unseen realm. The sweetness or foulness of the soul reflects the purity or corruption of one's faith and deeds. It serves as a powerful reminder that death is merely a transition to our true existence, where our earthly choices determine our eternal reception.