Rav was wont to say:The World-to-Come is not like this world.In the World-to-Come there is no eating, no drinking,no procreation, no business negotiations,no jealousy, no hatred, and no competition.Rather, the righteous sit with their crowns upon their heads, enjoying the splendor of the Divine Presence...

(1) On Yom Kippur, the day on which there is a mitzva by Torah law to afflict oneself, it is prohibited to engage in eating and in drinking, and in bathing, and in smearing oil on one’s body, and in wearing shoes, and in conjugal relations...

(6) Lest you think lightly of this good, [the world to come], imagining that the reward for the mitzvot and for a person [following] completely the paths of truth is for him to eat and drink good foods, have intercourse with beautiful forms, wear garments of linen and lace, dwell in ivory palaces, use utensils of gold and silver, or other similar ideas, as conceived by the foolish, decadent Arabs, who are flooded with lewdness. In contrast, the sages and men of knowledge know that all these matters are vain and empty things, without any purpose. They are only considered of great benefit to us in this world because we possess a body and a physical form. All these matters are the needs of the body. The soul only desires them and lusts for them because of the needs of the body, so that its desires will be fulfilled and its health maintained. In a situation, where there is no body, all of these matters will be nullified. There is no way in this world to grasp and comprehend the ultimate good which the soul will experience in the world to come. We only know bodily good and that is what we desire. However, that [ultimate] good is overwhelmingly great and cannot be compared to the good of this world except in a metaphoric sense. In truth, there is no way to compare the good of the soul in the world to come to the bodily goods of this world. Rather, that good is infinitely great, with no comparison or likeness. This is alluded to by David's statement [Psalms 31:20]: "How great is the good that You have hidden for those who fear You."

As it is taught in a baraita that Rabbi Ya’akov says: There is not a single mitzva written in the Torah whose reward is stated alongside it, which is not dependent on the resurrection of the dead, i.e., the reward is actually bestowed in the World-to-Come, after the resurrection of the dead. How so? With regard to honoring one’s father and mother it is written: “That your days may be long, and that it may go well with you” (Deuteronomy 5:16). With regard to the dispatch of the mother bird from the nest it is written: “That it may be well with you, and that you may prolong your days” (Deuteronomy 22:7). Despite this, it occurred that there was one whose father said to him: Climb to the top of the building and fetch me chicks. And he climbed to the top of the building and dispatched the mother bird and took the young, thereby simultaneously fulfilling the mitzva to dispatch the mother bird from the nest and the mitzva to honor one’s parents, but upon his return he fell and died. Where is the goodness of the days of this one, and where is the length of days of this one? Rather, the verse “that it may be well with you” means in the world where all is well, and “that your days may be long” is referring to the world that is entirely long.

...He said to him, this is enough, Meïr, up to here is the Sabbath domain. He asked him, how do you know? He told him, from the horse’s hooves which I continuously counted for 2’000 cubits. He said to him, all that wisdom is in you and you do not repent? He told him, I cannot. He asked him, why? He told him, once I was passing by the Holiest of Holies riding on a horse on the Day of Atonement which fell on a Sabbath and I heard an unembodied voice coming from the Holiest of Holies, saying, return, erring children, except for Elisha ben Abuya who knew My power and rebelled against Me.

And all that came to him because he was sitting memorizing in the valley of Genezareth and saw a man climbing to the top of a date palm taking the mother with the chicks and descending safely. The next day he saw another man climbing to the top of a date palm, taking the chicks and sending away the mother. When climbing down he was bitten by a snake, and he died. He said, it is written, sending away you shall send the mother, but the chicks you may take for yourself, so it will be good for you and prolong your days. Where is the good for this one? Where is the prolongation of days of this one? He did not know that Rebbi Jacob had explained it preceding him, so it will be good for you in the future world which is all good, and prolong your days, in the future which is all long...

The Gemara answers that it is necessary for that which is taught in a baraita: It is stated with regard to one who blasphemes: “Because he has despised the word of the Lord, and has breached His mitzva, that soul shall be excised [hikkaret tikkaret], his iniquity shall be upon him” (Numbers 15:31). The phrase “hikkaret tikkaret” is interpreted as follows: “Hikkaret”; the sinner is excised in this world, meaning that he will die prematurely. “Tikkaret”; the sinner is excised in the World-to-Come, and he will not merit everlasting life. This is the statement of Rabbi Akiva.Rabbi Yishmael said to him: But isn’t it already stated in the previous verse: “He blasphemes the Lord; that soul shall be excised [venikhreta]” (Numbers 15:30)? Are there three worlds in which the sinner is excised? Rather, from the term in the verse “venikhreta” it is derived that the sinner is excised in this world, from the term “hikkaret” it is derived that the sinner is excised in the World-to-Come, and nothing is derived from the doubled verb “hikkaret tikkaret,” as the Torah spoke in the language of people.

It is taught in a baraita that Rabbi Eliezer, son of Rabbi Yosei, says: With this following matter, I refuted the books of the Samaritans, as they would say that there is no source for the resurrection of the dead from the Torah. I said to them: You falsified your torah and you accomplished nothing, as you say there is no source for the resurrection of the dead from the Torah, and the Torah states: “That soul shall be excised; his iniquity shall be upon him” (Numbers 15:31). You interpret the phrase “that soul shall be excised” to mean that a sinner will be punished with death in this world. If so, with regard to the phrase “his iniquity shall be upon him,” for when is that destined to be? Is it not for the World-to-Come, i.e., the world as it will exist after the resurrection of the dead? Apparently, there is a World-to-Come and there is an allusion to it in the Torah. Rav Pappa said to Abaye: And letRabbi Eliezer, son of Rabbi Yosei, say to the Samaritans that both of those matters can be derived from the phrase “shall be excised [hikkaret tikkaret].” “Hikkaret” indicates that the sinner is excised from this world, and “tikkaret” indicates that the sinner is excised from the World-to-Come. Abaye answered: Rabbi Eliezer, son of Rabbi Yosei, preferred not to cite proof from the compound verb, because the Samaritans would say: The Torah spoke in the language of people, and the compound verb is merely a stylistic flourish.

(29) And if anyone sets out to pursue you and seek your life, the life of my lord will be bound up in the bundle of life in the care of GOD—who will fling away the lives of your enemies as from the hollow of a sling.

...The retribution of the wicked is that they will not merit this life. Rather, they will be cut off and die. Whoever does not merit this life is [truly] dead and will not live forever. Rather, he will be cut off in his wickedness and perish as a beast. This is the intent of the meaning of the term karet in the Torah...

(5) When a person's sins are being weighed against his merits, [God] does not count a sin that was committed only once or twice. [A sin] is only [counted] if it was committed three times or more. Should it be found that [even] those sins committed more than three times outweigh a person's merits, the sins that were committed twice [or less] are also added and he is judged for all of his sins. If his merits are equal to [or greater than the amount of] his sins committed which were committed more than three times, [God] forgives his sins one after the other, i.e., the third sin [is forgiven because] it is considered as a first sin, for the two previous sins were already forgiven. Similarly, after the third sin is forgiven, the fourth sin is considered as a "first" [sin and is forgiven according to the same principle]. The same [pattern is continued] until [all his sins] are concluded. When does the above apply? In regard to an individual as can be inferred from [Job 33:29] "All these things, God will do twice or three times with a man." However, in regard to a community, [retribution for] the first, second, and third sins is held in abeyance as implied by [Amos 2:6] "For three sins of Israel, [I will withhold retribution,] but for the fourth, I will not withhold it." When a reckoning [of their merits and sins] is made according to the above pattern, the reckoning begins with the fourth [sin]. [As mentioned above,] a Beinoni [is one whose scale is equally balanced between merit and sin]. However, if among his sins is [the neglect of the mitzvah of] tefillin [to the extent that] he never wore them even once, he is judged according to his sins. He will, nevertheless, be granted a portion in the world to come. Similarly, all the wicked whose sins are greater [than their merits] are judged according to their sins, but they are granted a portion in the world to come for all Israel have a share in the world to come as [Isaiah 60:21] states "Your people are all righteous, they shall inherit the land forever." "The land" is an analogy alluding to "the land of life," i.e., the world to come. Similarly, the "pious of the nations of the world" have a portion in the world to come.

(6) The following individuals do not have a portion in the world to come. Rather, their [souls] are cut off and they are judged for their great wickedness and sins, forever: the Minim, the Epicursim, those who deny the Torah, those who deny the resurrection of the dead and the coming of the [Messianic] redeemer, those who rebel [against God], those who cause the many to sin, those who separate themselves from the community, those who proudly commit sins in public as Jehoyakim did, those who betray Jews to gentile authorities, those who cast fear upon the people for reasons other than the service of God, murderers, slanderers, one who extends his foreskin [so as not to appear circumcised].

In conclusion of this discussion, the Gemara cites that which Rabbi Ḥiyya bar Abba said that Rabbi Yoḥanan said with regard to the reward of the righteous: All the prophets only prophesied in their prophecies of consolation, with regard to one who values wisdom and therefore marries his daughter to a Torah scholar and to one who conducts business [perakmatya] on behalf of a Torah scholar as well as to one who utilizes his wealth to benefit a Torah scholar in some other way. However, the prophets did not describe the extent of the reward for Torah scholars themselves, whose reward is not quantifiable as it is stated: “And from of old they have not heard, they have not lent an ear, no eye has seen it, God, aside from You, who will do for those who await Him” (Isaiah 64:3). And Rabbi Ḥiyya bar Abba said that Rabbi Yoḥanan said: All the prophets only prophesied with regard to the change in world order in the end of days with regard to the days of the Messiah. However, with regard to the World-to-Come, which exists on a higher level, it is stated: “No eye has seen it, God, aside from You.”And the Gemara notes that this statement disagrees with the opinion of Shmuel, as Shmuel said: The only difference between this world and the days of the Messiah is with regard to servitude to foreign kingdoms alone. While in the days of the Messiah, Israel will be independent and free from enslavement to foreign powers, the world order will remain otherwise unchanged, as it is stated: “For the poor shall not cease from the land” (Deuteronomy 15:11), which indicates that the ways of the world are set and unchanging. And Rabbi Ḥiyya bar Abba said that Rabbi Yoḥanan said: All of the prophets only prophesied their prophecies of consolation with regard to penitents but with regard to the full-fledged righteous it is stated: “No eye has seen it, God, aside from You.”