In Ecclesiastes, we read the same doctrine about death, Then shall the dust return to the earth as it was: and the spirit shall return unto God who gave it (Eccl 12:7). The reader should not assume by these scriptures that the spirit will go back to reside with God on His celestialized throne, for this is not the case. What then does Alma mean by the phrase “taken home?”
Death is a time of judgment—not the final judgment—but a judgment nonetheless. Nephi tells us that the wicked will be taken to behold the face of God at the time of death, wo unto all those who die in their sins; for they shall return to God, and behold his face and remain in their sins (2 Nephi 9:38). Nephi seems to be teaching that the wicked will behold the face of God in their sinful state. This is an unusual doctrine for those of us who are familiar with the scriptures which say, no unclean thing can dwell with God (1 Nephi 10:21). But these wicked souls are not returning to God to dwell in his presence, they are beholding his face as a painful judgment against them and their wickedness. Brigham Young said, “If the wicked wish to escape from his presence, they must go where he is not, where he does not live, where his influence does not preside. To find such a place is impossible, except they go beyond the bounds of time and space.” (Discourses of Brigham Young, pp. 376-77)
Likewise, the righteous are also “taken home” to behold the face of God, presumably for judgment. Apparently, Joseph Smith thought that he would behold the face of God at the time of his death (DC 130:15-16). Nevertheless, these righteous souls do not have to be brought into the presence of God in order to see his face. Brigham Young explains how it is possible to behold the face of God without being ushered into his immediate presence.
Brigham Young
“[Where does the spirit go after death?] I will tell you. Will I locate them? Yes, if you wish me to. They do not pass out of the organization of this earth on which we live. You read in the Bible that when the spirit leaves the body it goes to God who gave it. Now tell me where God is not, if you please; you cannot. How far would you have to go in order to go to God, if your spirits were unclothed? Would you have to go out of this bowery to find God, if you were in the spirit? ... It reads that the spirit goes to God who gave it. Let me render this Scripture a little plainer; when the spirits leave their bodies they are in the presence of our Father and God, they are prepared then to see, hear and understand spiritual things. But where is the spirit world? It is incorporated within this celestial system. Can you see it with your natural eyes? No. Can you see spirits in this room? No. Suppose the Lord should touch your eyes that you might see, could you then see the spirits? Yes, as plainly as you now see bodies, as did the servant of Elijah. [Elisha. See 2 Kings 6:17] If the Lord would permit it, and it was His will that it should be done, you could see the spirits that have departed from this world, as plainly as you now see bodies with your natural eyes.” (Journal of Discourses, 3:368)
Harold B. Lee
“As I understand what President Young is saying, when we go home to God, it is just like going back to our home country. We may not go into the presence of the governor of the state where we live, but we will go to the home country, and there we shall find our level among the people with whom we are most accustomed to associate.” (Teachings of Harold B. Lee, p. 58)