Iglesia ni Cristo rejects the traditional Christian doctrine of eternal conscious torment in hell. Instead, hell is understood as eternal destruction or annihilation. The wicked will face the "second death" (Revelation 20:14-15), which means the complete cessation of existence or permanent separation from God without conscious suffering. This annihilationist eschatology is presented as more consistent with biblical justice and God's character than the concept of eternal torment.

The lake of fire is understood as the final destination of those outside the Church and those who reject God's truth revealed through Christ and INC. However, the nature of this punishment is understood as final destruction rather than conscious eternal suffering. This doctrine is intended to emphasize the seriousness of rejecting God's offer of salvation while maintaining a conception of divine justice that avoids perpetual torture of the damned.