Dilbert Wiki
The Afterlife
"Are you telling me the afterlife is a stinking' cubicle?"
Alice, upon hearing of Dilbert's experience

The Afterlife was a mysterious realm depicted only in the TV episode "The Shroud of Wally". It is a blank, white area containing only a cubicle and possibly Wally or some depiction of him. It was listed twice by Dilbert in the episode.

It is possible it is affected by one's perception of it; Wally only appeared after Dilbert met the 'Wallyites", a religious cult that believed that all beings spent an eternity with Wally upon their deaths.

It might also possibly be where Death sends people when they die.