Heaven and Hell are themselves the results of deeds. In the Bible the form of earth was conceived before sun and moon. Sun and moon represent higher and lower aspects of heaven and the dark of the moon corresponds to hell. In finding the Self, the true Self which is God, we rise above both heaven and self.
From another point of view, considered metaphysically, the reality of existence is above the mind-mesh, is beyond Malakut, and Heaven and Hell are phases of the life in Malakut. Until we get beyond Malakut we do not touch the world of Principle.