[The Listener]

Awareness: I AM / or just "IS"

Perception: "I AM in relation to" OR "IT IS"

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edit:

Popular "after-life" scenarios:

Religious - there is an entity or "quality" - "Self", "Soul" that transcends physical reality - it works as "Awareness" - you can BE, but not neccesarilly "in this world" - you don't percieve it anymore, you just "ARE" - infinite, blah, blah...

Occult - ghost stories...: there is an entity that even after physical body vanishes continues to percieve the consensus reality - "a ghost"...