At the time of death – the human physical body goes to the grave, burial vault, cremation, etc.
At the time of death the soul/spirit instantaneously goes to the eternal abode of the dead. The abode of the dead is a Biblical place known as Abraham’s Bosom or Paradise – found in the words of the Holy Scripture. To be more precise – Sheol is an eternal place in the Hebrew text of the Old Testament records. Hades is an eternal place in the Greek text found in the (4) Gospels and New Testament records.
The eternal abode of the dead is the unseen world for the righteous and the unrighteous souls – which God determines upon the soul of every man – in this life before death to the physical body. The Holy Scriptures term the unseen world as Heaven or Hell. Both places eternally exist for the righteous Judgment of the souls of men. Righteous Judgment is made by God Almighty as a determination for man’s belief or unbelief of God, the creator of all things – in this present life.
Hebrews 9:27…And as it is appointed unto men once to die, but after this the judgment: