Hell is not a place so much as a state of being. As such, it
doesn't have a physical three dimensional location on a map, such
as we would have while on earth. Heaven is the state of eternal
blessedness with God, the state of seeing God as He is and being
with Him. Hell, on the other hand, is the self-determined state of
eternal exclusion from heaven, eternal frustration, eternal pain
and suffering, eternal unfulfillment. Heaven and Hell will have a
"location" at the end of time when we get our bodies back, until
that time, or more specifically, before time ceases to be, everyone
in hell is a pure spirit: the bad angels (the devil and other
demons) and the damned souls who have rejected God on earth.