ייִדישער מחשבֿה אויף יהושע 7:25

We assume that in front of G'd there are two books for each individual. One contains a list of his good deeds, merits; the other contains a list of his sins, debits. Since the individual in question has escaped human justice, his deeds will be judged by the celestial tribunal instead, and death of the person found guilty will atone for his sin, just as death by a human tribunal would have done, had such judgment been pronounced and executed. We derive this from Joshua 7,25, "may the Lord sadden you this day" The words "this day," are to emphasize that physical death will atone for Achan, and he will not forfeit his life in the world to come. Our sages in Yuma 86, explain that death will atone for what repentance had only been able to "arrest judgment of." King Saul's death is a prime example of this result of celestial judgment, since Samuel had promised him immediate olam haba, share in the world to come. (Samuel I 28,19)