The location and attributes of hell and heaven are described in my book “Summa 21”. The basic premise is that we live in a bi-polar Cosmos, where for every fundamental construct of reality, there is an opposite and complimentary construct of reality. Hence, if there is a physical universe, then there must be a not-physical universe. Our known universe, the one we can detect with our five senses and with the occasional help of specialized machines/devices, is one pole of our bipolar order. The other pole is the not-physical universe, which we have chosen to describe as the Spiritual Universe and the location of heaven. Given the reality of human suffering, it would appear our physical universe provides the location for Hell.
There are, of course, other philosophical constructs to describe the relationship of humanity (us), with hell and heaven. One of the more interesting is the four dimension thesis which has provided the basis of Christian theological dissertation for several centuries. A 21st century version of this thesis postulates the reality of our small part of the Cosmos includes four dimensions:
The material reality of our perceived physical universe exists within a single tangible dimension. Here we find the stuff of matter, energy and mass. The human soul exists within the structure of a physical body. Our physical senses (touch, vision, hearing, smelling, and taste) create a conscious awareness of this universe. Although this dimension exists throughout the Cosmos, we are only aware of its physical components.
There is a bi-polar opposite dimension of a not-physical universe (at least in the conventional sense) within which the components of reality exist as energy. The human soul resides within the structure of an astral form that replicates the energy of a human body, but not its matter. This dimension has often been referred to as purgatory, a place where we gradually become familiar with the accumulated wisdom of the Cosmos. The consciousness and awareness of people who are near death, or have a near death experience, may drift back and forth between the physical and not-physical dimension. Within this dimension we are able to reconnect with deceased life forms we have loved in the physical dimension. According to tradition, when we die most of us will spend some time in the not-physical dimension before going to heaven. The not-physical universe surrounds us and is everywhere in the Cosmos.
Heaven exists within a separate dimension of time and space. Here we find God, angels, and those who have learned, adopted and practice the wisdom of the Cosmos (the wisdom of the Holy Spirit). From Summa 21: “Heaven is good, desirable, joyful, pleasant, peaceful, and beautiful. In Heaven one may find love, companionship, friendship, wisdom, and truth. ...In Heaven there is plenty. ...In Heaven one has (the feeling of) good health.” When we speak of going to Heaven we are contemplating the transformation of our energy – our Life Force - from one dimension to another. Those who are worthy transform into the spiritual self that will live in Heaven. In simple terms, we become angels. We connect with the consciousness and awareness that is the Holy Spirit. We are aware of God’s divine unity. We are able to find and communicate with those who have also ascended into heaven. It becomes possible to observe, and - if God allows – to communicate with those we have loved in our prior life. The dimension within which God exists surrounds our being and is everywhere in the Cosmos. God and his angels encourage us to be good. If we experience the presence of God or an angel, we are connecting with this dimension.
The bi-polar opposite of heaven is hell. From Summa 21: Hell is bad, repellent, depressing, repulsive, painful, and hideous. In Hell one will experience hate, hostility, animosity, ignorance, and deception. In Hell there is hunger. In Hell one must deal with the experience of debilitating disease and painful injury. If there is a God who exists in heaven, then in our bi-polar Cosmos there is a Satan who watches over hell. If we are vile, inhuman, greedy, or arrogant; if we ignore the existence of the Holy Unity or ignore His commandments: or if we are vicious in the murder of other humans, then we may transform into a being who must exist, and experience, the ravages of hell. In simple terms, these souls are condemned to be unhappy ghosts and they will remain in hell until they repent. When we become the victims of evil, misfortune, illness, or pain in the physical universe, Satan and his ghosts (or demons, if you prefer) are at work. Satan and his helpers encourage us to be evil. It is likely; however, most souls desire to escape from hell and will eventually find their way into the not-physical dimension (purgatory) in order to acquire the wisdom to enter heaven.
From my point of view, I prefer the two dimension thesis described in Summa 21. On the other hand, the four dimension thesis works just fine – especially if you are into the occult.