He who is going to be a magician will recognize that life is dependent on the work of the elements in the various planes and spheres. It is to be seen in great and in small things, in the microcosm as well as in the macrocosm, temporarily and eternally, everywhere there are powers in action. Starting from this point of cognition, you will find that there is no death at all, in the true sense of the word, but everything goes on
living, transmuting and becoming perfect according to primitive laws. Therefore a magician is not afraid of death, for he believes the physical death to be only a transition to a subtler sphere, the astral plane, and from there to the spiritual level, and so on. Consequently he will not believe in heaven nor in hell. The priests of the various religions stick to these fancies solely to keep their kids to the point. Their moralizing serves only to provoke fear of the hell or the purgatory and to promise heaven to morally good people. Average people, as far as they are religiously inclined, are favorably influenced by such a point of view for, from fear of hell, they will try to be good.
– Franz Bardon, excerpted from Initiation into Hermetics