The merits and sins of the waking state do not, and cannot extend beyond the four bodies. What is the difference between the waking and the dreaming state? This could be best explained thus: Try to go back to a dream that you had yesterday, or more specifically, try to retrieve one of the articles that had appeared in that dream. It is impossible, as the dream is related to the dream body. Similarly sins and merits of the worldly state vanish with the gross body.
