The Assyrian Church of the East affirms the reality of hell as taught in Sacred Scripture and Apostolic Tradition. Those who persistently reject God's mercy, die unrepentant in serious sin, and refuse the salvation offered through Christ face eternal separation from God. Hell is understood as the consequence of the human rejection of God's love and the natural result of turning away from the source of all life and goodness.

The church's teaching emphasizes the seriousness of moral choice and the reality of final judgment. However, the tradition's precise understanding of the nature of hellish punishment—whether understood as active torment or as the experience of separation from God—is not elaborated in exhaustive theological terms. The church's liturgical prayers call upon God's mercy for all humanity and express the sincere desire that all come to salvation. The church prays for the departed, expressing hope in God's ultimate mercy while respecting the reality of human freedom to reject salvation.