Right now, when a person dies, that person is immediately with GOD.
2Co 5:8 We are confident, I say, and willing rather to be absent from the body, and to be present with the Lord.
That means that right now everyone that has ever lived in the flesh and died is in Heaven.
However, Heaven has two sides. The good side and the bad side. These two sides are separated by a gulf that cannot be passed. People who make it are on the side with Abraham. Those that do not make it are in grief on the bad side of the gulf waiting for judgment or waiting for the Millennium if they did not get a chance to know Truth in the flesh.
Luk 16:19 There was a certain rich man, which was clothed in purple and fine linen, and fared sumptuously every day:
Luk 16:20 And there was a certain beggar named Lazarus, which was laid at his gate, full of sores,
Luk 16:21 And desiring to be fed with the crumbs which fell from the rich man's table: moreover the dogs came and licked his sores.
Luk 16:22 And it came to pass, that the beggar died, and was carried by the angels into Abraham's bosom: the rich man also died, and was buried;
Luk 16:23 And in hell he lift up his eyes, being in torments, and seeth Abraham afar off, and Lazarus in his bosom.
Luk 16:24 And he cried and said, Father Abraham, have mercy on me, and send Lazarus, that he may dip the tip of his finger in water, and cool my tongue; for I am tormented in this flame.
Luk 16:25 But Abraham said, Son, remember that thou in thy lifetime receivedst thy good things, and likewise Lazarus evil things: but now he is comforted, and thou art tormented.
Luk 16:26 And beside all this, between us and you there is a great gulf fixed: so that they which would pass from hence to you cannot; neither can they pass to us, that would come from thence.
Luk 16:27 Then he said, I pray thee therefore, father, that thou wouldest send him to my father's house:
Luk 16:28 For I have five brethren; that he may testify unto them, lest they also come into this place of torment.
Luk 16:29 Abraham saith unto him, They have Moses and the prophets; let them hear them.
Luk 16:30 And he said, Nay, father Abraham: but if one went unto them from the dead, they will repent.
Luk 16:31 And he said unto him, If they hear not Moses and the prophets, neither will they be persuaded, though one rose from the dead.