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This is the belief that the departed remain in the intermediate (astral) phase for a while before yielding to the gravity which beckons them yonder.  Libations and good wishes from family and friends thus have soothing effect on them in this time.  Hell would be the loneliness, fear, and other states of doubt which the departed soul would experience without such assistance – this would constitute a sin, a withholding of assistance from one in need, on behalf of those remaining.