I don't believe in heaven and hell. I believe that when we die, we stay in the grave. Until Jesus returns to the earth to set up his kingdom on earth when people will be resurrected and judged. Those that have been obedient servants of God will be given eternal life and a place in the kingdom which will be on earth, ruled over by Jesus from Jerusalem. Those that have not been obedient enough will die (perish).
The reasons I don't believe in going to heaven or hell when we die are
1 - when we die our bodies remain in the grave. Some people believe that our souls then accend to heaven or down to hell. However, there is not one place in the entire Bible where it says the words immortal soul together so how can we go anywhere else when we are dead?
2 - the old testament was originally written in Hebrew. The original word for 'hell' in the old testament is sheol and sheol appears 65 times in the old testament. 31 times as hell, 31 times as grave and 3 times as pit. It literally means a covered place. All hell is referring to in the old testament is the grave. In the new testament, (which was originally written in Greek) there are two words that are translated as hell. The first is hades. This is the Greek equivalent to sheol and also means the 'grave'. The second is the greek word 'gehenna'. This literally means 'the valley of the son of Hinnom'. In 2 Kings 23:10, it refers to the occasion when Josiah got rid of the ritual which some men used to take part in where they offered up their children to their god molech by making them pass through the fire in the valley of the son of Hinnom. The valley of the son of Hinnom was made a rubbish dump where bodies of criminals and rubbish was dumped. There was so much fuel being put into this valley that the fires were continally burning which is why in Mark 9:43-48 (where it refers to hell(gehenna) and hell(gehenna) fire) the phrase 'where their worm dieth not, and the fire is not quenched' is repeated three times. Hell in this instance is not a place of eternal torment as many think of it. It is just a location in the earth where fires continually burned and because of the rotting bodies, 'their worm dieth not'.