First, there is a clear distinction between the grave, where the body rests, and sheol, where the spirits of the dead gather. Although graves are usually in shallow earth or even above the earth, sheol is always thought of as down under, somewhere in a hollow part of the earth. Isaiah writes that when the king is overthrown, “Sheol from beneath is excited over you to meet you when you come; it arouses for you the spirits of the dead, all the leaders of the earth; it raises all the kings of the nations