I believe you are referring to Ecclesiastes 12:7 in your first statement. That verse states, “Then the dust will return to the earth as it was, and the spirit will return to God who gave it” (NKJV). We must remember though that Solomon, who wrote the book of Ecclesiastes, was making conclusions based on his own OBSERVATIONS and HUMAN REASONING, and not on Divine Revelation. The truth of the matter is only the believer’s spirit “goes to be with the Lord” at death. For example, when Stephen was being martyred for his faith he said, “Lord Jesus, receive my spirit” and then “he knelt down….and…fell asleep” (Acts 7:59-60). His body did indeed return to the dust and his spirit went to be with the Lord. The Apostle Paul knew that if he died he would be “absent from the body and to be present with the Lord” (2nd Corinthians 5:8). But no such hope is held out for the unbeliever, as we see in the case of the rich man in Luke 16:22-23, “The rich man also died and was buried. And being in TORMENTS IN HADES, he lifted up his eyes and saw Abraham afar off, and Lazarus in his bosom.” His spirit did NOT go to be with the Lord, but rather to a place where his spirit was “in torments.” His case represents that of all who die unsaved; who have not trusted in the Lord Jesus Christ for the salvation of their soul (Acts 16:30-31).

You went on to say that “the soul awaits judgment.” Again, the believer who dies goes immediately to heaven to be with Christ their Savior and thus for them there is NO JUDGMENT DAY REGARDING SIN. In John 5:24 Jesus said, “Most assuredly, I say to you, he who hears My word and believes in Him who sent Me has everlasting life, and SHALL NOT COME INTO JUDGMENT, but has passed from death into life.” Jesus could assure the believer in Him that they would never “come into judgment” because He went into judgment for them! When He hung upon Calvary’s tree the believer’s sins were laid upon Him and then God’s judgment was poured out upon Him for those sins. We read of this in Isaiah 53:5-6 and 1st Peter 2:24, “But He was wounded for our transgressions, He was bruised for our iniquities; the chastisement for our peace was upon Him, and by His stripes we are healed. All we like sheep have gone astray; we have turned, ever one, to his own way; and the LORD has laid on Him the iniquity of us all…who Himself bore our sins in His own body on the tree—by whose stripes you were healed.” Now it is true that all believers will appear before the “Judgment Seat of Christ” (see 2nd Corinthians 5:10 and Romans 14:10-12), but this judgment has nothing to do with SIN. Rather, the believer’s whole life will be reviewed by Christ in order to determine any rewards he/she will receive for being faithful servants and for living a godly life (see 1st Corinthians 3:12-15 and 2nd Corinthians 5:10).

It is true though that the unbeliever’s spirit/soul does indeed “await judgment.” Their JUDGMENT DAY is described in solemn detail in Revelation 20:11-15. I will quote that entire passage so you can see exactly “what happens on judgment day.” It reads, “Then I saw a great white throne and Him who sat on it, from whose face the earth and the heaven fled away. And there was found no place for them. And I saw the dead, small and great, standing before God, and books were opened. And another book was opened, which is the Book of Life. And THE DEAD WERE JUDGED ACCORDING TO THEIR WORKS, BY THE THINGS WHICH WERE WRITTEN IN THE BOOKS. The sea gave up the dead who were in it, and Death and Hades delivered up the dead who were in them. And THEY WERE JUDGED, EACH ONE ACCORDING TO THEIR WORKS. Then Death and Hades were cast into the lake of fire. This is the second death. And anyone not found written in the Book of Life was cast into the lake of fire.” These solemn words need little comment. The “dead” in these verses include all who died without believing on Christ for salvation and thus their names are not found in the Book of Life. They are literally cast into the lake of fire where they will be for all eternity. This will be their “eternal prison” yet their exact portion in the lake of fire will be determined by “their works”; that is, by the sins they committed in their lifetime. God has recorded all of their sins in books which will be opened and revealed to them in that day.  (383.1)  (DO)