Thomas M. Disch, The Businessman

"But there you put your finger on what it is that separates the sheep from the goats, and vice versa: imagination. Those who possess it have an afterlife; those who don't possess it, or in whom it has greatly atrophied, are reborn as plants or animals. It's as simple, and unfair, as that. You could almost say that heaven is no more than a fantasm generated by the excess energies of the pooled imaginations of the blessed."