At the Great White Throne Judgement people are resurrected back to the earth. This is the "second" resurrection which takes place after the millennial reign of Jesus Christ.
Revelation 20:13-15, "And the sea gave up the dead which were in it, and death and Hades gave up the dead which were in them; and they were judged, every one of them according to their deeds. Then death and Hades were thrown into the lake of fire. This is the second death, the lake of fire. And if anyone’s name was not found written in the book of life, he was thrown into the lake of fire."
Now we see this event pictured in the Quran, the disbelievers are resurrected back to the earth.
Surah 40:11, "They will say: "Our Lord! You have made us to die twice (ie we were dead in the loins of our fathers and dead after our life in this world), and You have given us life twice (ie life when we were born and life when we are Resurrected)! Now we confess our sins, then is there any way to get out (of the Fire)?"
The second death is to be put into the lake of fire or hell fire. The physical body will burn up into ashes and the soul will remain. God has the power to destroy both soul and body in hell.
Matthew 10:28, "Do not be afraid of those who kill the body but cannot kill the soul. Rather, be afraid of the One who can destroy both soul and body in hell." (see also Luke 12:5).
The soul can also be destroyed in hell or it can be placed in a place of eternal torment forever. Biblical annihilation and eternal torment can both be found in the scriptures and also in works like the Book of Enoch. Both states exist with some individuals facing annihilation whilst others will be forever in a state of eternal torment.
Groups will be marching to gates of hell, as prisoners going to prison, an angel will ask them at the gate, “Has no warner come to you” (Surah 39:71-71). Fire will shut over the disbelievers (Surah 91:20) and there will be pillars of fire (Surah 105:9). Hell has seven gates for each gate is a special class of sinners assigned. (Surah 15:44). The inhabitants will have black faces (Surah 39:60).
The second death equally can refer those who will suffer the fate of annihilation.