The New Testament equivalent of Sheol is Hades. Luke 16:19–31 shows that, prior to Christ’s resurrection, Hades was divided into two realms: a place of comfort where Lazarus was (Abraham’s bosom or Abraham’s side) and a place of torment where the rich man was (hell).
Ang katumbas ng Sheol sa Bagong Tipan ay Hades. Bago ang pagkabuhay na mag-uli ni Hesus, ipinakikita sa Lukas 16:19-31 ang Hades na hinati sa dalawang lugar: isang lugar ng kaaliwan kung saan pumunta si Lazaro at isang lugar ng pagdurusa kung saan pumunta ang mayaman.