When someone dies, we usually say they are 'No More'. This is not correct, as the person still exists, but not the way we used to know them. In the Yogic wisdom, the body is described as having 5 layers - 3 physical in nature, one transitory and one non-physical in nature. The karmic substance is what keeps one cemented to the physical body. When one dies, the physical body falls apart, but the mental and pranic body go on, depending upon how strong the karmic substance is. Once physical body is lost, the discerning power is completely lost- whatever quality you put in the mind, it will multiply manifold. This is what is referred to as heaven or hell. Heaven or hell are not any geographical locations, but experiential realities that a disembodied life is going through.