Livets Bog, vol. 3
The concepts "heaven" and "hell" are simply two formulas with which one can temporarily deal with the individuals' question: "What happens after death?"
883. Before going on, let us take note of the fact that the world redeemer is once again pointing out the fact that "heaven" and the "kingdom of heaven" are not the same spheres. He says: "the will of my Father in heaven". He does not say: "the will of my Father in 'the kingdom of heaven'", which would actually be the only correct thing to have said if these kingdoms had been identical. In this connection, the "heavens" constitute all six spheres of the spiral taken together, whereas the "kingdom of heaven" is more specifically the intellectualised continuation of terrestrial human beings' physical existence. As the Godhead cannot be narrowed down to one specific sphere or zone, but belongs to all zones, Christ's designation of the "heavens" as the dwelling place of the Godhead is completely correct. But uninitiated terrestrial human beings cannot grasp with their physical senses the idea of a being that exists in all spheres at the same time. Such a being is, to the above-mentioned terrestrial human being, a being "that is in heaven" or the "heavens". To the same individual the Godhead is a being that is, to a certain extent, in the same state as the one in which the terrestrial human being or the physical beings find themselves after they are "dead" or have left their physical bodies. It is therefore only natural that the terrestrial human being ends up seeing the Godhead and the "dead" as appearing in the same "spiritual" form of existence, or as being in "heaven". We can then understand why it is usual to express Providence as "God in heaven" and to locate the "dead" in the same place. "Heaven" is thus in reality merely a collective term given by uninitiated believers to a supposedly normal or perfect form of existence beyond their current physical existence or life on Earth. And it is a similarly "spiritual" or non-physical form of existence that these beings class as "hell". The terms "heaven" and "hell" are therefore in reality two formulas that these uninitiated beings temporarily make use of to deal with their deepest question: "Where do we go after death?"
      They perceive their fellow beings as being in two categories: the "good" and the "evil", which in turn means respectively the "saved" and the "lost". That these two categories cannot share the same fate or the same surroundings after death is naturally taken for granted. That both parties will "die" is a fact. According to their concepts, their continuing fate after death cannot therefore be physical in nature, but must be "spiritual". "Heaven" is therefore the temporary concept they give to the "spiritual dwelling place" of the "good" after death, while "hell" is the equally temporary concept that they give to the dwelling place of the "evil" or the "lost" beyond death.