There are three levels of life: Living a healthy life in this world; life after spiritual death (sin); life after physical death.
To live a healthy life in this world means to consciously pursue a good life on both the physical and spiritual planes.
A rasha (evil person) is considered dead in this world. The spiritual senses to perceive Divinity with which he was gifted from birth have become dumb, silent and inanimate. His heart has become a “heart of stone.” But by teshuvah (return to God) he can revive himself. He can experience the word of God speaking to him, “I forgive you,” and thus return to life.
All humans are mortal. They live and they die. But death is not the end. Indeed, it is the beginning of a new, purely spiritual life, the life of the soul in paradise. Ultimately, the soul will return to reunite with the body. The body will resurrect and together with the soul that rectified it in this world experience eternal life in a physical world, whose nature we cannot at present fathom.
These three levels of life correspond to three levels of consciousness: the natural consciousness of the tzadik (righteous person) in this world, the rectified self-consciousness of the rasha who has succeeded in refocusing his consciousness on the Divine, and the natural consciousness of the future (the natural consciousness of the soul in a resurrected body, following the purely Divine consciousness of the soul in paradise).
Three times “life” (68, חיים), equals tzadik (204, צדיק). The complete life cycle of the tzadik includes the intermediate stage of the rasha who has returned to God, “For man cannot be a tzadik on earth who does good and never sins.”
The gematria of “life after death” (חיים אחר המות ,728) equals 28 times 26, i.e. “long live” (יחי) times God (‘הוי)! This surprising gematria teaches us that the phenomenon of life after death reflects the truth that God lives forever, for the Divine soul is “an actual part of God above.” “Actual” in relation to the soul means that it is simultaneously a real part of God above and also that it possesses the power to actualize itself by entering and living in a physical body.