Purgatory:

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Lutherans reject the Catholic doctrine of purgatory, a place of cleansing where believers go after death, before entering heaven. The Lutheran Church teaches that there is no scriptural support for it and that the dead go directly to either heaven or hell.  

Adventists believe:
Purgatory is a Roman Catholic teaching it is not a Biblical teaching. The Bible is very clear the dead know nothing. They sleep until Jesus returns.