Or maybe they just get resurrected again. Like Valhalla.
My theory is that they're immortal (*cough* technically speaking) but can still get incapacitated by injuries until they regenerate at some undisclosed time.
The wikipedia page says:
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Originally Posted by Wikipedia
While the injuries or cause of death is gone, those in the afterlife school still can feel pain or other things as they did when they were alive.
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That same page also says the school is where students learn to give up any lingering attachments they still have from life before finally going to heaven.
I believe the main conflict and theme of the show is going to be coming to terms with their death and ultimately, learning to let it go. It's about moving on and acceptance.
Obviously, the members of the SSS do not believe in acceptance, hence their ongoing war.
Which does raise a question. If you can't die, and the enemy can't die, and you can't become alive again, then what's the point of fighting?
Probably because it's better then doing nothing about it.