Jews don't believe in hell because hell is a metaphysical concept. The Jewish religion is characterized by gross materialism. Everything is about earthly corporeal survival, and its extension through children. There is nothing spiritual in Judaism. This lack of spirituality is what gave rise to the Kabbalah. A small number of Jews longed for spiritual teachings. They developed their own occult techniques for extracting spiritual teachings from a book, The Torah, which is almost entirely about materialism. They did this by assuming all the materialistic images and observations in the Torah were hiding a deeper spiritual truth. Anyway, Jews as a general rule cannot deal with spirituality. Their own Messiah, if he ever comes to them, is going to be a living man who rules the physical earth. That's probably one reason they rejected Jesus as the Christ -- Jesus was too spiritual. Jews cannot really understand Christian spiritual concepts. They can talk about them, but they don't understand them or comprehend them on a deep level.