As Scripture tells us the spirit of every human being, whether dying in faith or unbelief, returns to God who gave it while every mortal body of flesh returns to the earth.
Matthew 11:23 (KJV) And thou, Capernaum, which art exalted unto heaven, shalt be brought down to hell: for if the mighty works, which have been done in thee, had been done in Sodom, it would have remained until this day.
This verse is not a question as the NIV translation makes it. It is a statement of fact. Capernaum had been exalted to heaven while physically alive on the earth. They had received from the Lord great privilege being a favored and prosperous city of great commerce and wealth, but most of all Capernaum had been favored by the presence of the Lord Jesus Christ, preaching, and showing Himself to be the Son of God through miracles witnessed in Capernaum while Christ spent much time there while He was on the earth.
In this physical sense Capernaum and every other city and nation that lived to see the work of Christ with their own eyes should have believed on Christ. Instead, they rejected Him in life, therefore in death when the spirit returns to God it shall not be in exaltation, but in darkness and silence. That's what it means to be "brought down to hell" for rejecting the mighty works of Christ which had been done in thee. OTOH the city of Sodom, also in unbelief, never witnessed the works of Christ on earth, but Christ says if they had known what Capernaum had known they would not perish, suggesting they would have repented of their evil deeds. Through faith they could have been spiritually exalted in heaven belonging to the spiritual body of Christ there, as "living souls." That's why in the day of judgment, the eternal punishment for the land of Sodom shall be more tolerable for those who died without having physical knowledge of Christ, then the punishment shall be for all who have known and witnessed Christ in physical life and choose to reject the Son of God anyway.
Matthew 11:24 (KJV) But I say unto you, That it shall be more tolerable for the land of Sodom in the day of judgment, than for thee.