Akh: The Shining One
An Akh/Akhu represents the absolute pinnacle of a soul reaching enlightenment, it translates to "the effective one," "the shining one," or "the transfigured spirit."
The Egyptians divided the soul into multiple parts, the Ka is the spirit of the soul residing in the solar plexis, while the Ba is the consciousness or identity of the soul positioned at the third eye.
The Akh was a soul that had attained enlightenment from years of study, and the strict adherence to the Universal Laws, it is the Ancient Egyptian equivalent to the Mystical Eastern Buddha. It is the supreme spiritual state of a soul who has reached a full understanding of themselves who have mentally and spiritually detached themselves from the physical world. When the Ka and the Ba are aligned in truth and in full understanding of their mortal incarnation the soul becomes an Akh and is therefore immortal, though souls who contain the Logos are immortal by default.
HERMES: The intellect, 0 Tat, is drawn from the very substance of God. In men, this intellect is God; and so some men are gods and their humanity is near to the Divine. When man is not guided by intellect, he falls below himself into an animal state. All men are subject to Destiny, but those in possession of the Logos, which commands the intellect from within, are not under it in the same manner as others. God's two gifts to man of intellect and the Logos have the same value as immortality. If man makes right use of these, he differs in no way from the immortals. - Hermes Trismegistus: Corpus Hermetica
However, both the Ancient Egyptians and the Hindu believed that true enlightenment could only be attained after the shedding of the soul's mortal coil. The Ancient Egyptian rituals and preservation of the corpse had nothing to do with a person become an Akh, it was more in reference to the virtuous life they have led during their incarnations.
All souls are weighed for their worth at the crossing over from the physical plane into the aethereal plane, only those who are are found to be free of sin ie: weight are declared Ma'a Kheru, though royal souls bypass this divine operation as they are a direct extension of the Universal Creator and are therefore by default, immortal. Mortal human souls are an extension of divine human souls, divine human souls are an extension of the Creator.
Once a mortal soul achieved the status of an Akh, it gained semi-divine status and immense power, transitioning from a vulnerable spirit to existing among the celestial beings. The Akhu were likened to the form of the "imperishable stars" in the northern night sky—stars that never set below the horizon. If a mortal becomes an Akhu during a physical incarnation they will cross over into into the upper echelons of the aethereal plane ie: Heaven, Sekhet-Aaru, Valhalla, after death. If they have achieved the supreme status of an Akh after a full Great Year they escape the second death and are as the immortals in the Golden Age.

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