The Beraisa of Peoples Judgment, Rosh Hashanah 17

(a) Jews and non-Jews who have sinned with their bodies descend to Gehinom for 12 months. 1. After 12 months their bodies are consumed, and their souls are burned and scattered beneath the feet of the righteous, as derived from a Pasuk. (b) Heretics, Mosrim and Apikorsim, who have denied the Torah and the resurrection, […]