I'd like to say that when you're dead, you're dead, but there are some really weird cases of young kids remembering past lives and actually tracking down their old families and being able to identify everyone never having met.
Then there are ghosts. Now these could actually be spirits or just energy that is stuck without the walls of a building. I liken this to those recordings from old pottery where the vibrations of people talking actually made it onto the surface of the pots. Oh bah, turns out that was a hoax:
http://blog.makezine.com/archive/200...es_record.html
Heaven and Hell never made sense to me since there is much more to life than humans, who are a pretty new species given the grand scheme of things. When other animals die they're just dead? Then there are intelligent beings on other planets. What happens to them? If God is the one creator of the entire universe and not just Earth then surely there are other species in Heaven and Hell. Are they then segregated by planet? All seems too complicated to make sense.
Probably other dimensions which could be considered to be a Heaven or Hell. Where else do fairie folk and demons and such come from if they exist?
Who knows? I'll just assume when I die I'll be dead. If I get reincarnated or whisped off to another dimension or left behind as spiritual energy, oh well.