Consider two people, person A and person B. Let person A be an atheist and let person B be a believer in heaven and hell.
An atheist is a person who does not believe in reward or punishment after death due to non belief in the existance of GOD. This person lives life as per his own will without any fear of getting punished if he does not meet the criterion for entering heaven.
Now let us assume that both person A and person B have died.
Scenario 1: If person A is right
If person A is right, this means that there is no heaven or hell and hence no punishment or reward after death. This results in both person A and person B getting lost into ether and reaching the same state.
Scenario 2: If person B is right
If person B is right, this means that there is heaven and hell and therefore reward and punishment respectively. Assuming that person B has fulfilled the requirements for entering heaven due to the fear of getting punished, he enters heaven.
Person A on the otherhand, lived life according to his own will due to which there is high likelihood of him not fulfilling the requirements for entering heaven. Hence person B most likely enters hell.
Conclusion
From the above analysis, we can come to the conclusion that if one believes in heaven and hell and works hard to fulfill the criteria required for entering heaven, he is in a win-win situation, irrespective of whether person A or person B is right
On the other hand, if one does not believe in heaven and hell and does not work towards fulfilling the criteria required to enter heaven, he is more likely to enter hell as compared to person A.
Therefore believing in heaven and hell and working towards fulfilling the criteria to enter heaven is a safer option to choose.