Sheol is the realm of the dead. In ancient Hebrew thought, She’ol was believed to be below the earth. Clearly, the soul can be placed in Sheol just like the body.
If you prefer to focus on Gods mercy and disregard the equality of His justice. That is dishonoring God. The God of the Bible is a perfect balance and 100% of each of His characteristics such as mercy and justice. Mercy without justice eviscerates the wonderfulness of mercy. Mercy has got to have justice to have any true meaning. God provides loving relational mercy tempered by true justice and will never allow injustice to go without due punishment. An incorrect view of Hell means you also have a low view of Gods holiness.
Hell part 2
Reformed On The Way 