All content copyright © 2010-2019 Frank Revelo
Time is a dimension of the material world. Since the spirit world is on a completely different plane from that of matter, it is meaningless to use terms like time, past, present, future in reference to the spirit world.
We sometimes say the spirit world is eternal, but that is figurative language. Spirit is eternal in the sense that thoughts can be transmitted from one mortal coil to another, so that when the mortal coil that gave rise to the thought dies, the thought lives on elsewhere. But the spirit of an individual is most definitely not eternal in the sense of being unchanging, which is why we can speak of spiritual development.
We also say the soul is immortal, and that too is figurative language, and means the soul is unchanging, which is why we don't usually speak of soul development. (Souls can grow very slowly, such as from lifetime to lifetime, however the very definition of soul is the unchanging core of the self, what persists across changes to body and spirit.) Because the soul is tightly linked to the body, it dies when the body dies, though it can be reincarnated in another body.