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, separated from the community,
spread fear, sinned and caused others to sin (such as
Yeravam and co.) descend to Gehinom forever.
1. Even when Gehinom is terminated, they are still not
terminated. $15.00 Amazon
Rosh Hashana , Beraisa 17

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