"... Of the remaining terms, 'the dust' is used as in Isaiah 26:19 and Daniel 12:2, two key passages for the Jewish concept of resurrection, as well as in other Old Testament passages (e.g. Job 17:16; 20:11; Psalm 22:29; 30:10), for the place of the dead. 'The angel of death' in text E (2 Baruch 21:23) may be Abaddon, who is 'the angel of the abyss' in Revelation 9:11. The personification of Abaddon in Job 28:22 could have led to the idea that he is the angel in charge of the underworld and therefore the angelic power to whom God entrusts the dead. In Revelation 20:13 the three places of the dead are the sea, Death and Hades. The personified Death may be this author's substitute for Abaddon, since he has used the latter name for the king of the demons (rather than the ruler of the dead) in 9:11. Death and Hades are a standard pair in Revelation (1:18; 6:8; 20:13-14) and may represent the Old Testament pair Sheol and Abaddon, though there is also Old Testament precedent for the pair Death and Sheol (Hosea 13:14). More problematic is the sea. it is not plausible to introduce a distinction between body and soul into this verse, so that sea is the place from which the bodies of those who have died at sea are recovered, while Death and Hades surrender their souls. In this case, the earth as the place where the bodies of other people are to be found would surely have to be mentioned too. But in any case, the object of both clauses is 'the dead'. The language is clearly not intended to distinguish soul and body, but simply to speak of the return of the dead ..."