The Salvation Army affirms the conscious continuity of the soul after death and the future bodily resurrection of all people. The Handbook of Doctrine teaches that the soul survives bodily death and enters into either the presence of God (for believers) or separation from God (for those who reject salvation). This reflects classical Christian eschatology and the Salvation Army's evangelical heritage.

The doctrine includes affirmation of the resurrection of the body—not merely spiritual immortality but the restoration and transformation of the physical body in resurrection. Believers anticipate eternal fellowship with God, while those who refuse salvation face eternal separation. This belief shapes the Salvation Army's urgency in evangelism and its confidence that the earthly struggle for souls has eternal consequences.