Personally I dont believe in either of them.
I believe those are states of mind. I think people who believe choose to do good or evil and they work their ways to get there (heaven or hell) by their actions. When people are dying they start thinking of were they are heading. Like someone who did good and behaved as best as he/she could in relation to what he/she thinks is right, will die relaxed, maybe even happy, "knowing" he/she is going to heaven. When someone who did wrong and evil is about to die and they suddenly regret it and accept "God" is because they know they've done wrong and they "know" they are going to hell and by the fear of that, they give themselves to the lord. This is my very personal opinion about it.
I believe we are biological beings and when we die, we just die, just like animals, plants and stuff.
Joe
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