The Current Teaching Of The Watchtower Society:

When a person dies, their body and soul return to the dust. The life force, spirit-breath, does not return to God, but God keeps the person in His memory and restores him if He should desire to do so.

What the Bible Says about DEATH:

1. Man's True Nature Is Described In The Bible:

He consists of a physical body, a soul, and a spirit

1Th 5:23; Hbr 4:12

2. What Happens To Man At Death Is Also Described:

The BODY returns to the dust from which it came	Gen 3:19
The SOUL goes to heaven or hell	Rev 6:9-11
The SPIRIT leaves body	Jam 2:26; Ecc 12:7
The BODY and SOUL are separate and distinct	Mat 10:28
The BODY and SPIRIT are separate and distinct	Jam 2:26

3. The Nature & Characteristics Of Man's Spirit:

It is man's immortal nature	1Cr 2:11
It is the believer's immortal nature	1Cr 5:3, 5
It is an inward, genuine reality	Rom 2:29
Man does experience a disembodied state	Hbr 12:23; 1Pe 3:19
It is the seat of his consciousness	Jdg 15:19
It is the center of his emotions	1Ki 21:5
It is subject to divine influence	Deu 2:30; Isa 19:14
It leaves the body at death	Ecc 12:7; Jam 2:26
The spirit of a person	Luk 8:49-55
Spirit understands	Job 32:8
Spirit in man, not breath	Zec 12:1
Spirit belongs to God	1Cr 6:20

NOTE: It is a mistake to assume -- at the Society often does -- that the word SPIRIT and the word BREATH mean the same thing. To demonstrate this fact, note what happens when an attempt is made to substitute the word BREATH for SPIRIT in the following verses: Acts 23:8,9; I Corinthians 5:5; II Corinthians 7:1; Galatians 6:18.<\P>

4. The Nature & Characteristics Of Man's Soul:

The soul of man was created by God and is significantly different from the soul of the animals. Not only is it unique in nature, it is also unique in the value the Lord places on it.

Lives in Hebrew	Gen 2:7
Belong to God	Eze 18:3, 4
Possess immortality	Mat 10:28
Most vital asset	Mat 16:26

5. The Soul Leaves The Body At The Time Of Death & Continues To Exist In A Very Real, Conscious Way:

Her soul departed	Gen 35:18
His soul came into him again	1Ki 17:20-22
Absent from body, present with the Lord	2Cr 5:6-9
To die is gain	Phl 1:21
The sinning soul dies, but the repentant one will live (vs.21); spiritual death is demonstrated	Eze 18:4
Wages of sin is death — spiritual death	Rom 6:23
The believer that sins will survive death	Hbr 10:39; Mic 6:7; Mat 10:28
Slain souls cry out to God	Rev 6:9, 10

6. Man's Soul Has Certain Responsibilities:

The soul is to seek and serve the Lord	Deu 4:9; 10:12
It stores God's Word	Deu 11:18
It is to keep God's Law, and personally obey Him	Deu 26:16; 30:2, 6, 10

7. Man's Soul Has Enemies:

Ignorance, Hell	Pro 8:36; 23:13
Fleshly lust, evil environment	1Pe 2:11; 2Pe 2:8

8. Souls Of Righteous Men Receive Benefits:

Kept by God	Psa 121:7
Not allowed to famish	Pro 10:3
Restored	Psa 23:1, 3
Satisfied	Pro 13:25
With God Forever	Rev 20:4

9. Souls Of Wicked Men Receive Penalties:

They have the distressing desire to continue in evil	Pro 21:10
They will be cut short and shall die	Luk 12:19, 20; Eze 18:20
They will be punished	Rom 2:9

10. The Nature Of Man's Body As Described In The Bible:

Body and soul separate	Mat 10:28
Flesh upon, soul within	Job 14:22

11. The Nature Of Man's Body As Created By God:

Made by God, in His image	Gen 2:7; 9:6
Subject to death	Rom 5:12
Instrument of evil	Rom 1:24-32

12. The Nature Of Man's Body As A Result Of Salvation:

Temple of Holy Spirit	1Cr 6:19
Christ the center of	Rom 6:8-11
Dead to sin and law	Rom 8:10; 7:4

13. The Nature Of Man's Body As Promised In The Resurrection:

Redeemed, raised	Rom 8:23
Changed, glorified	Rom 8:29

14. Man's Death As Described In The Bible:

PHYSICAL SEPARATION OF SOUL FROM BODY:

Returns to dust	Gen 3:19
The soul actually departs from the body	Phl 1:23; 2Ti 4:6
Man dies and then he faces judgment	Hbr 9:27
As Paul explains it, to be absent from the physical body is to be present with Lord	2Cr 5:6-8

SPIRITUAL DEATH:

It means separation of soul from God	Eph 2:1
It means everlasting punishment	Mat 25:46
It means a resurrection to damnation	Jhn 5:29

ETERNAL DEATH (Banishment from God):

Second death

2Th 1:9; Rev 20:15; 21:8