Hi

This is a very interesting subject; what happens when we go to sleep. I like your comments Dave ... and LightR-on.
Steiner has investigated what happens when we go to sleep and briefly to sum up his book;
When we go to sleep (i reckon Dave's correct we go no-where) we re-live our days experience from a spiritual point-of-view.
Therefore it is keeping with the theory of going backwards, to reconcile. Everything that has happened in the day is re-played back again when we sleep; in spirit form - how the day affected / left an impression on our spirits and the spirits that we interacted with during the day.
For example; a young brother and sister are fighting over a toy. The brother clouts his sister over the head with the toy. The mother sends the brother to his bedroom for the afternoon. The sister sneaks in and gives the brother a biscuit.
When they go to sleep; the scene will be re-inacted in spiritual form (material dependency does not exist) The scene is the same, the toy is the same but the brother sees or feels how he has hurt his sisters spirit by clouting her with the toy, her hurting spirit hurts his spirit. They see/feel their mothers spirit, worried, upset, helping. The gesture of the biscuit fills both the brothers and sisters spirit with love.
A simple example but this is what happens every night - a re-play of the day through the eyes of the spirit.
You could say that this re-living during the night is our spiritual 'paperwork' that is completed after each day.
As this is exactly what happens when we die but on a bigger scale; we re-live / re-play our whole life
backwards to reconcile exactly how our spirits' interacted in the life.
The daily re-living during sleep stores the relevant information our spirits need for growth; so by the time we die we do not wade through mounds of undealt with issues, we are uptodate with our spiritual status.
make sense?