Heaven and hell are the material manifestation of agreeable and disagreeable thoughts.
God is the essence of beauty; it is His love of beauty which has caused Him to express His own beauty in manifestation.
At the cost of happiness of heaven, the soul comes to the great fulfillment of life, which even angels are not blessed with; for manifestation in human form is the utmost boundary of manifestation, the furthest that any soul can go.
The soul manifests in the world in order that it may experience the different phases of manifestation, and yet not lose its way but regain its original freedom, in addition to the experience and knowledge it has gained in this world.
The question, "What is the purpose of manifestation?" may be answered in one word: satisfaction, the satisfaction of God.
The whole manifestation is the manifestation of love. God Himself is love. So the love which comes from the source, returns to the source; and in this the purpose of life is accomplished.
The soul in its manifestation on earth is not at all disconnected with the higher spheres. It lives in all spheres, though it is generally conscious on only one plane. Thus it becomes deprived of the heavenly bliss, and conscious of the troubles and limitations of life on the earth.