"Be not deceived; God is not mocked, for whatsoever a man sows that shall he also reap." True, even in the justice of reaping the harvest of wrongdoing, this divine justice is always tempered with mercy. Infinite wisdom is the eternal arbiter which determines the proportions of justice and mercy which shall be meted out in any given circumstance. The greatest punishment (in reality an inevitable consequence) for wrongdoing and deliberate rebellion against the government of God is loss of existence as an individual subject of that government. The final result of wholehearted sin is annihilation. In the last analysis, such sin-identified individuals have destroyed themselves by becoming wholly unreal through their embrace of iniquity. The factual disappearance of such a creature is, however, always delayed until the ordained order of justice current in that universe has been fully complied with.
Cessation of existence is usually decreed at the dispensational or epochal adjudication of the realm or realms. On a world such as Urantia it comes at the end of a planetary dispensation. Cessation of existence can be decreed at such times by co-ordinate action of all tribunals of jurisdiction, extending from the planetary council up through the courts of the Creator Son to the judgment tribunals of the Ancients of Days. The mandate of dissolution originates in the higher courts of the superuniverse following an unbroken confirmation of the indictment originating on the sphere of the wrondoers residence; and then, when sentence of extinction has been confirmed on high, the execution is by the direct act of those judges residential on, and operating from the headquarters of the superuniverse.
When this sentence is finally confirmed, the sin-identified being instantly becomes as though he had not been. There is no resurrection from such a fate; it is everlasting and eternal. The living energy factors of identity are resolved by the transformations of time and the metamorphoses of space into the cosmic potentials whence they once emerged. As for the personality of the iniquitous one, it is deprived of a continuing life vehicle by the creatures failure to make those choices and final decisions which would have assured eternal life. When the continued embrace of sin by the associated mind culminates in complete self-identification with iniquity, then upon the cessation of life, upon cosmic dissolution, such an isolated personality is absorbed into the oversoul of creations, becoming a part of the evolving experience of the Supreme Being. Never again does it appear as a personality; its identity becomes as though it had never been. In the case of an Adjuster-indwelt personality, the experiential spirit values survive in the reality of the continuing Adjuster.
Undiluted evil, complete error, willful sin, and unmitigated iniquity are inherently and automatically suicidal. Such attitudes of cosmic unreality can survive in the universe only because of transient mercy-tolerance pending the action of the justice-determining and fairness-finding mechanisms of the universe tribunals of righteous adjudication.
Mortal man may draw near God and may repeatedly forsake the divine will so long as the power of choice remains. Mans final doom is not sealed until he has lost the power to choose the Fathers will. There is never a closure of the Fathers heart to the need and the petition of his children. Only do his offspring close their hearts forever to the Fathers drawing power when they finally and forever lose the desire to do his divine will to know him and to be like him. Likewise is mans eternal destiny assured when Adjuster fusion proclaims to the universe that such an ascender has made the final and irrevocable choice to live the Fathers will.
The Ancients of Days refuse to annihilate any being until all moral values and all spiritual realities are extinct. Mortal man has always possessed the endowment of freewill choice regarding the Paradise career. If a Mystery Monitor is deserted by the mortal associate, if the human partner declines to pursue the ascending career, when released by natural death (or prior thereto), the Adjuster carries away everything of survival value which has evolved in the mind of that nonsurviving creature.
Throughout the grand universe the Supreme struggles for expression. His divine evolution is in measure predicated on the wisdom-action of every personality in existence. When a human being chooses eternal survival, he is cocreating destiny; and in the life of this ascending mortal the finite God finds an increased measure of personality self-realization and an enlargement of experiential sovereignty. But if a creature rejects the eternal career, that part of the Supreme which was dependent on this creatures choice experiences inescapable delay, a deprivation which must be compensated by substitutional or collateral experience; as for the personality of the nonsurvivor, it is absorbed into the oversoul of creation, becoming a part of the Deity of the Supreme.
God is so trusting, so loving, that he gives a portion of his divine nature into the hands of even human beings for safekeeping and self-realization. The Father nature, the Adjuster presence, is indestructible regardless of the choice of the mortal being. The child of the Supreme, the evolving self, can be destroyed notwithstanding that the potentially unifying personality of such a misguided self will persist as a factor of the Deity of Supremacy.
The human personality can truly destroy individuality of creaturehood, and though all that was worth while in the life of such a cosmic suicide will persist, these qualities will not persist as an individual creature. The Supreme will again find expression in the creatures of the universes but never again as that particular person; the unique personality of a nonascender returns to the Supreme as a drop of water returns to the sea.
The above quotes are from the Urantia Book pages; 37, 64, 615, 620, 1200, and 1283.