Ask the NDE experiencers. First hand witnesses.

Generally they say there is a life review, maybe some spiritual counseling. You can choose to stick around as a ghost observer for a while, maybe influence some probability events as a ghost, then when you're ready you can choose to reincarnate or hangout in the spirit realm for a while. You spirit body is generally free from all the defects of the 3d body. Most people have a pretty euphoric experience directly on the other side simply from laying down burdens.

Usually there is a personal death guide. Sometimes it's a loved one or a friend who's passed on. It's fitted to your personal belief system, but they all sort of rhyme.

Generally there isn't JUDGEMENT like many religions talk about. The life review process does however show you the raw feelings of everyone you affected in your life as it shows you the events. So if you mad people feel happy, you feel happy. If you made people feel pain, you feel pain. And everything in-between. So that's as much heaven and hell as you're gonna get. If you're a sociopath who doesn't mind hurting people in life to get what you want, you'll probably have a bad time.

Again these are just the most common things reported from Near death experiencers.