The atheist insists that God does not exist; how can this be true? Don't you see all this existence? Don't you see the plant: the tree with its roots; the animal moving, man thinking, the sight, the hearing ... all this come haphazardly and spontaneously. It can't be.
So all of you were born, and will die and no God .. no Next Life? All people will die, and that's it?
God is certainly existing more than the existence of the existence itself.
On the other hand: God punishes yes, but He also rewards.
If God does not punish, then all people will be equal in the outcome in the Next Life: the wrong-doer and the good-doer will be equal because no reward no punishment but only disappearance and becoming energy as Talloola says.
God here as a parable only and as an example: He is like the king or the ruler .. the ruler will not punish the murderer, the thief, the raper, the transgressor? How can this be?
So God - be glorified - punishes yes and He rewards and He forgives for the believer who consecrates his devotion to Him alone, while He will punish the wrong-doer.
The wrong-doer will come to the Next Life as a disbeliever.
Of course the Next Life will be spiritual: the spirit or soul is the true man and the soul will be requited and taken to account; while the body is like an old torn suit which you will discard.