Here is what The Bible has to say concerning the understanding of the Word SOUL and where the dead go .
The Word Soul as usage in the Bible translated from Hebrew ne'phesh and the Greek psy.khe'. Bible usage shows the soul to be a person or an animal or the life that a person or an animal enjoys. Confirmed in the first Book of the Bible in Genesis 2: 7, which reads, " Jehovah God proceed to form the man out of dust from the ground and to blow into his nostrils the breath of life, and the man came to be a living soul or person"
Notice that this does not say that man was given a soul but he became a soul, a living person.
When Adam and Eve decided to no longer live up to God's requirements, here is what God told them in Genessis 3: 19 " In the sweat of your forehead you will eat bread (food ) until you return to the ground, for out of it you were taken. For dust you are and to dust you will return. Read Genesis 2: 7 where it explains, how we were formed by God.
We return to dust, where we were taken from. The Word SOUL is nothing else but a living person. If I told you that there are 2'000 souls in a village, you will comphehend that there are 2'000 people. So why not stick to that logical understanding , that a soul is nothing else but a person.
Heaven belongs to invisible creatures and the earth belongs to visible creatures.
Psalms 37: 29 reads " The righteous will possess the earth, and they will live forever on it, which has always been God's purpose, when he created mankind, confirmed in Genesis 2: 15-17.
Genesis 2: 17 shows that Adam and Eve had the choice between life and death. That command, which was not to eat from the tree of knowledge of good and bad, would have made no sense if they were meant to grow old and die anyway.
Genesis chapter 3 and Romans 5: 12 is mankind's history.
1 Corinthians 15: 22 reads. " For just as in Adam all are dying, so also in the Christ all will be made alive."
What does that mean? It means that 2'000 years ago Jehovah God sent his precious Son to redeem the human race from the curse of sin and death and to undo the damage caused by Satan.
God's plan is in the promise of our resurrection, confirmed in John 5: 28,29 which shows that when we die and return to dust, and we are held in the memory of God. Just as He was able to create the first man with the dust from the ground, he will be able to remember us for the person we were, in looks and personality.
Today we all have the opportunity to build our personality, approved by God. Read John 17: 3 whch shows that our everlasting life on earth depends on the person we are currently or at the present time.
So to answer your question: We return to dust when we die and heaven is where invisible creatures live, and the earth belongs to visible creatures, that we are, and on resurrection day we will return to be visible creatures, like we were before we died.
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