It was taught in a baraita that Rabbi Eliezer says: The souls of the righteous are stored beneath the Throne of Glory, as it is stated: “And the soul of my lord shall be bound in the bundle of life” (I Samuel 25:29). And the souls of the wicked are continuously tied up, and one angel stands at one end of the world and another angel stands at the other end of the world and they sling the souls of the wicked back and forth to one another, as it is stated: “And the souls of your enemies He shall sling out in the hollow of a sling” (I Samuel 25:29).
Rabba said to Rav Naḥman: What happens to the souls of middling people, who are neither righteous nor wicked? Rav Naḥman said to him: It is good that you asked me this question, for even if I were dead I would not have been able to tell you that. As Shmuel said as follows: These and those, the souls of the wicked and of the middling people, are handed over to Duma, the angel in charge of spirits. But these, the souls of the middling people, have rest, and these, the souls of the wicked, do not have rest.
Rav Mari said: Even the bodies of the righteous will not be preserved and will become dust, as it is written: “And the dust returns to the earth as it was” (Ecclesiastes 12:7).
The Gemara cites a related story: The diggers who were digging in Rav Naḥman’s land came upon a grave, and Rav Aḥai bar Yoshiya, who was buried there, rebuked them. They came and said to Rav Naḥman: A deceased person just rebuked us. Rav Naḥman came and said to the person buried there: Who is the Master, i.e., who are you? He said to him: I am Aḥai bar Yoshiya. Rav Naḥman said to him: How has your body been preserved? Didn’t Rav Mari say that the righteous will turn to dust? Rav Aḥai said to him: And who is Mari, whom I do not know? Why should I be concerned about what he says?