http://www.soul.host-ed.me/index.html
The Jehovah's Witnesses teach that the story of the rich man (Dives) and Lazarus is a parable where the rich man represents the Pharisees, and Lazarus the common Jewish people who repented and became followers of Jesus. Their deaths were merely symbolic and represent a change in circumstances, a role reversal for the favored and despised (Reasoning at 175).
19 “There was a rich man who was clothed in purple and fine linen and who feasted sumptuously every day. 20 And at his gate was laid a poor man named Lazarus, covered with sores, 21 who desired to be fed with what fell from the rich man's table. Moreover, even the dogs came and licked his sores. 22 The poor man died and was carried by the angels to Abraham's side.[a] The rich man also died and was buried, 23 and in Hades, being in torment, he lifted up his eyes and saw Abraham far off and Lazarus at his side. 24 And he called out, ‘Father Abraham, have mercy on me, and send Lazarus to dip the end of his finger in water and cool my tongue, for I am in anguish in this flame.’ 25 But Abraham said, ‘Child, remember that you in your lifetime received your good things, and Lazarus in like manner bad things; but now he is comforted here, and you are in anguish. 26 And besides all this, between us and you a great chasm has been fixed, in order that those who would pass from here to you may not be able, and none may cross from there to us.’ 27 And he said, ‘Then I beg you, father, to send him to my father's house— 28 for I have five brothers[b]—so that he may warn them, lest they also come into this place of torment.’ 29 But Abraham said, ‘They have Moses and the Prophets; let them hear them.’ 30 And he said, ‘No, father Abraham, but if someone goes to them from the dead, they will repent.’ 31 He said to him, ‘If they do not hear Moses and the Prophets, neither will they be convinced if someone should rise from the dead.’” (ESV)
The Jehovah's Witnesses are correct in recognizing the symbolic role reversal between the rich man and Lazarus. The reversed conditions the two men find themselves in are a stark forewarning, and mirror the beatitudes at Luke 6:20, 21; 24, 25. “Blessed are you who are now hungry, for you will be satisfied. Woe to you who are rich, for you have received your consolation. Woe to you who are filled now, for you will be hungry.” But the story addresses many other issues other than a role reversal, and is packed with useful insight, the most obvious being that the departed, conscious, dead like the rich man and Lazarus, and Abraham, reside in an intermediate state.
Actually, mainstream theology agrees, somewhat, that verses 30 and 31 pertain to the Christian message. The Roman Catholic Church and other denominations understand these verses to be “[a] foreshadowing … of the rejection of the call to repentance even after Jesus' resurrection” (NAB notes 16, 30-31). But that's not the sole lesson to be learned. One of the more salient points made is a stark warning to take care of the needy and desperate if it is within one's means, or you might suffer the same fate as the compassion-less rich man.
Even though most consider the story to be a parable, some interpret the rendering literally, and the Jehovah's Witnesses attack such literalists, assuming that all Christians regard it as historical fact, which they don't all believe to be so. Even if it were meant to be taken literally, which is possible, the Jehovah's Witnesses attempt to strike it down in its entirety simply because it contains metaphor within the story. In other words, they argue the story can't be real because those enjoying divine favor could not literally fit on Abraham's bosom, and a mere drop of water could never quench the rich man's thirst or survive the parched literal heat of the literal burning fire (Reasoning at 174-175). But these illustrations are metaphor or figures of speech peculiar to the times. Lying in Abraham's bosom is a term of endearment, representing a special relationship (“The Son, who is in the bosom of the Father (John 1:18). The drop of water on the tip of Lazarus' finger symbolizes the abject desperation and despair the tormented rich man is enduring – his anguish is such that he'll “take anything.” And the burning flames represent the punishment awaiting those doomed to perdition. (While some Christian denominations continue to believe the fires of hell are literal flames of fire, conservatives generally do not.) The point is, even a literal translation of the story containing figures of speech and metaphor to enhance the meaning would pass muster.
We know dead Lazarus and the rich man are in the intermediate state because the rich man refers to his five living brothers still on earth, so it must take place prior to the resurrection. As a parable the story is no less truthful as were all of Christ's parables, and this one is meant to convey important scriptural truth. Jesus never lied or mislead his people, which is what he would have done with this story if all men's souls (spirits) are extinguished at death.
As stated, the story of postmortem Lazarus and the rich man illustrates that departed souls are conscious and can experience comfort, torment and anguish, and they are capable of communication. It tells us Abraham is alive, just as Jesus reiterated what God said in the present tense, “I am the God of Abraham, and the God of Isaac, and the God of Jacob.” He is not the God of the dead,” Jesus said, “but of the living” (Matthew 22:32, ESV) (“to [God] all are alive”) (Luke 20:38, NAB). Here God is speaking of two things, a) the resurrection, and b) the living soul (spirit) that animates the body, the soul being the true person.
While the general discussion of Matthew 22:32 pertained to the future resurrection, it also refers to those in the intermediate state; it is only the dead physical body that is resurrected, to be rejoined and animated by the soul. But it is the soul (spirit) which God regards as being presently “alive” because a “body without a spirit is dead.” (James 2:26). Because God and Jesus spoke in the present tense of the departed as living, these specific words could not have referred to a future resurrection but dealt, specifically and by necessity, with souls in the intermediate state which play a vital role in the future resurrection; the eventual soul (spirit) and body reunion.
But the primary reason the Jehovah's Witnesses view the parable of the rich man and Lazarus as such a threat to their theology and dismiss it so casually is because it clearly states that man will have had sufficient warning in the present age (PBD at 480), and because the story teaches that man's destiny is settled at death. There is no “second chance” (ibid.). “Human beings die once, then after this the judgment (Hebrews 9:27). This Bible teaching is in direct contradiction to the Jehovah's Witnesses' salvation plan (one of several) which is premised on a “second chance” at salvation for virtually all of mankind, most of whom will supposedly be resurrected on earth where they will reside during the 1,000-year-reign.
There is no second chance, which is one of the messages of the rich man and Lazarus, and the Jehovah's Witnesses don't want to hear that. “Scripture represents the state of the lost after death as a fixed state,” (Luke 16:19-31) (PBD at 381). “We must all appear before the judgment seat of Christ so that each one may receive recompense according to what he did in the body, whether good or evil” (2 Corinthians 5:10). “Now is the day of salvation” (2 Corinthians 6:2). “The Lord knows how to keep the unrighteous under punishment for the day of judgment (2 Peter 2:9). Obviously, there is no second chance or probationary period. The final judgment will be determined by what man does in this life, in this body, not some future state of existence (see also Matthew 7:22,23; 25:41-46).
In this regard the story of the rich man and Lazarus is toxic to the Watchtower Society and completely undermines their religion, which explains their motive for dismissing it, including the all-too-obvious underlying message that, like Lazarus and the rich man, the departed conscious dead migrate to an intermediate state; they are not annihilated, they do not become extinguished. The supernatural order for departed humans does in fact exist today.
http://www.soul.host-ed.me/index.html