You are using that statement out of context to support a claim you have. The law of thermo dynamics does not postulate ghosts. When you shut of your TV is there a TV ghost? When your car stalls, is there a car ghost? Do flies have ghosts, what about fish or ants? I suspect that the reason you believe in Ghosts has very little to do with energy and a lot to do with your elevation of the mind of humans to supernatural status. Unless you can prove something about the mind that you haven't already I don't see any reason to even conjecture that the energy you have when you are alive would continue on as a ghost. The act of dying is the act of the cells dying, they stop producing energy, and the energy dissipating. The bulk of the "energy" of a human body is the flesh which could be eaten by another animal to sustain its life. The small amount of electrical charge dissipates with out the biological functions to support it. Do this experiment. Go out and buy a new battery. Leave it in a drawer in your house for 10 years. After the long wait put the battery in something and see how well it works. Where did all the energy go? Should we assume there is a battery ghost haunting your drawer?