Higan

General Info
Higan is on the other side of the Sanzu River. This place has no weather, no seasons, and no night and day, it's just an endless flower garden with a gentle warmth. It is strictly not part of Gensokyo. Dead souls will wait at the Shigan (the shores across the living world) of the Sanzu River for a Shinigami to ferry them one at a time. As one gets to the Higan side, there is nothing to do but silently wait and contemplate death until the Yama is ready to make the judgement. The Yama, who can see the souls' past, will judge whether they should go to the Netherworld, Heaven, Hell, or be reincarnated. If it's Hell, then the soul will fall outside the cycle of reincarnation temporarily.

Eiki Shiki is the current Yama.