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In one sense, the dead are destroyed. In another sense
The physical body of man returns to the dust of the ground, because it is made of dust (the elements of the soil) and like the bodies of animals and trees it is destined to return to the earth from which it came
Although a most wonderful creation, the bodies of Adam and Eve were bodies suitable for this natural world, not for a spiritual, immortal, heavenly,
The same is true of our bodies, which we have inherited from Adam and Eve by procreation. Earthly bodies are incompatible with heavenly glory. "Flesh and blood cannot inherit the kingdom of God"
God promises new and immortal bodies, which are to our earthly bodies as a beautiful plant is to the seed that was buried to produce it. No dead person yet has such a body, but will receive it at the resurrection on the last day
The only exception to that rule is the man Jesus. He has already been resurrected and become "the firstfruits of those who sleep". So Jesus has become the second Adam. Just as we have inherited our earthly bodies from the first Adam, so our heavenly bodies will become our inheritance through the second Adam
The spiritual part of man is not destroyed at death. A person's soul or spirit, returns to God. Only God can destroy the soul, and for that reason we rightly fear Him and the everlasting fire he has prepared. However, he has prepared the everlasting fire for devil and his angels. He never intended it for mankind. Yet those who reject the second Adam will enter into that fire
Jesus knew that death does not destroy the spirit, and so he referred to death as a "sleep"
Gen 3:19, 1Co 15:20-53, 2Co 4:14,
2Co 5:1-5, Ecc 3:18-21, Mtt 10:28,
Mtt 25:41, Lke 8:52-55, Jhn 11:11-14,
1Co 15:6, 1Th 4:13-18, cf 1Co 7:39
Some people think that because the Bible speaks of death as a "sleep" that the spirit becomes unconscious of its surroundings. They point out that Solomon said, "The dead know nothing"
However in the same verse Solomon said that the dead "have no more reward" and yet we know the dead in Christ have an inheritance reserved in heaven
The dead have no more reward in this world, and they know nothing of what is happening in this world "under the sun" because they no longer exist here. But they most certainly exist elsewhere. In fact the very point to be gained from the Bible's reference to dead people as being "asleep" is that they still exist and have not been annihilated. The question is simply whether or not they are conscious of their existence and surroundings in hades. The answer is simple too:
You should be aware that the term “soul sleep” is used by some people as a euphemism for anihilation
The “final state” for some people will be eternal life in heaven. For others it will be eternal death in hell. We are asking whether the dead are now in their final state. For all intents and purposes, and for all the difference it makes, the answer could be yes. But in the correct order of “last things”, the answer is no. The following
The saved are not yet in heaven
The saved will go to heaven at the second coming of Christ when the resurrection and the rapture take place
The unsaved are not yet in hell
The unsaved will go to hell when the saved go to heaven. This becomes clear when we compare the “whens” with the “thens” in the passages about the second coming and the day of judgment
The dead are in an obscure place called Hades or Sheol
The few mentions of this place in scripture are not very enlightening as to the nature of this place. The Greek name hades may come from the prefix a- (meaning not) combined with oida (meaning "see" or "know"). Thus, Hades might mean “unseen” or “unknown” which is
The story of the rich man and Lazarus takes place in Hades
The point of telling the story, is not to inform us about what it is like to be dead, or what Hades looks like, but to show us that in Hades there is no opportunity to change one's eternal destiny