God destroys evil and sin, both in the physical body and soul, in Gehenna (hell) according to scripture. The Bible references passages that say God can destroy both body and soul in hell, but that He aims to destroy evil, not life itself. His goal is to destroy sin so that the spirit may be saved. In contrast, the devil and evil men seek to permanently destroy life itself, which God says He does not do.

1. Destroy
(What does God destroy in the body & soul = flesh?)
Lord Jesus Christ said:
"'And be not afraid of those killing the body, and are not able to kill the soul, but fear rather Him
who is able to destroy both body and soul in Gehenna (hell). " (Matthew 10:28)
God Destroys evil in creation while the devil & evil men seek to destroy life itself.
Note that only the "works" (whether good or evil/sin) are "burned" up in "Judgment Fire" (e.g.
Gehenna, Lake of Fire) but "not life" itself since though one's evil work may be burned up (for a good
work merits a lesser reward but can't be burned up), that one is still "saved" (life not destroyed) but
even so "by fire" (after enduring the chastisement itself):
"if of any the work is burned up, he shall suffer loss; and himself shall be saved, but so as through
fire." (1 Corinthians 3:15)
The Good News (Gospel) is that God Will succeed in His Holy intention to Destroy sin/evil out of
Creation while the devil & evil men will fail to destroy any life permanently.
"that also the creation itself shall be set free from the servitude of the corruption to the liberty of the
glory of the children of God;" (Romans 8:21)
Understand the difference between the Destroying done by God (Good - Purposeful) and the
destroying done by the devil & men (evil - purposeless).
Remember, God Himself said that He doesn't destroy "life" at all:
"for the Son of Man did not come to destroy men's lives, but to save;' and they went on to another
village." (Luke 9:56)
The "life" itself (spirit) returns to God Who gave it:
"And the dust returneth to the earth as it was, And the spirit returneth to God who gave it. "
(Ecclesiastes 12:7 )
Judgment is aimed at destroying the "flesh" (body + soul) at Gehenna (hell) so that the "evil/sin"
attached to it is destroyed but "not life itself or the spirit" simply because these verses below "literally"
state that the "destruction" of the "flesh" (body + soul) results in the "spirit being saved":
"hand this man over to Satan for the destruction of the flesh, so that his spirit may be saved on the
day of the Lord." (Apostle Paul, the apostle to the Gentiles in 1 Corinthians 5:5)
"for for this also to dead men was Good News (Gospel) proclaimed, that they may be judged, indeed,
according to men in the flesh, and may live according to God in the spirit." (Apostle Peter, the apostle
to the Jews in 1 Peter 4:6)
Remember, only verses speak truth.