Does God's Law trump man's law, page-116

That basically means with an eternal spirit. A likeness or image of God who has a spiritual nature, whatever that is.
A unique spirit coming into existance and attached to the individual at conception.
No reincarnation. No pre-existence. Once conceived it is eternal.
What one then does with that spirit is up to them.
This is the major theme running through the teachings of Christ.
The living and the dead being states of the spiritual development of each individual.
It is also recalled in the Heaven and Hell metaphors. An enriched, educated spirit finds Heaven. A moronic, self centered spirit sends itself to Hell.

Both Heaven and Hell being in exactly the same place of course and describing states not conditions.