Catholic teaching affirms that each human being possesses an immortal soul created directly by God. At death, the soul undergoes a particular (individual) judgment and enters one of three states: heaven (immediate beatific vision for the fully purified), purgatory (purification for those who die in God's grace but still require cleansing from the effects of sin), or hell (eternal separation from God for those who die in mortal sin without repentance). The bodily resurrection and Last Judgment at the end of time are also solemnly taught.

Purgatory is defined Catholic doctrine (Councils of Florence and Trent) and is supported by the practice of prayer and offering of the Eucharist for the deceased. The Church has never formally declared that any specific person is in hell, though hell's existence and the possibility of going there are defined dogmas. The Catechism (§1035) affirms: 'The teaching of the Church affirms the existence of hell and its eternity.' Prayers for the dead and indulgences reflect the Catholic belief in the ongoing communion between the living and the purified dead.