When the unbeliever die, he is in his spiritual form, goes to Hell to remain there until the Second Resurrection when his old body will be raised full of sin, disease and corruption. Hell is the jail where fallen angels and fallen men are locked up when under indictment until their sentences are passed on them, then they go into what is called in Revelation the Lake of Fire, the Gehenna of the New Testament. The Lake of Fire is the Federal Prison of Eternity, Hell is simply the County Jail.
Isaiah 66:24 speaks of Hell as a place where the "fire is not quenched, and the worm shall not die, an abhorrence to all flesh". In Luke 16:19-31, Jesus gives us a picture of Hell when He talks about "A certain rich man" when in hell he lifted up his eyes. You will notice that although he was in hell, he could see, think and feel. That let's us know that, you do not have to have a body to be you, you only need a body to live on earth.