To be spiritually dead means your personal relationship with God is cut off and you cannot communicate with Him or enter into His presence. Those who, because of sin, remain spiritually dead when they come to the point of their physical death, can never enter into God’s holy presence: “It is appointed for men once to die, but after this the judgment” (Hebrews 9:27). Even worse, they must spend eternity paying for their sins in Hell. Revelation 20:15 says, “Whosoever was not found written in the book of life was cast into the lake of fire.” This awful and extreme punishment shows that God is completely holy and that He views the matter of sin very seriously.