where do the dead goes?

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i've been keep on thinkin... since the death of my friend.. who pass away in a car accident.. he was onli 27 that time.. he's on a business trip and the next thing i heard... he pass away... early... i cant accept the fact of his death.. he brings alot impact to us... my question is... where does the dead goes? do we ever know? is there really heaven and hell? or the dead's soul will disappear?