Nowhere does the Bible say (or even hint) that we might have a second chance to repent of our sins and accept God’s offer of salvation after we die. The Bible is clear: “People are destined to die once, and after that to face judgment” (Hebrews 9:27).
After all, if we don’t want anything to do with God now, why would we want anything to do with Him after we die? It’s almost ludicrous to think that a person who turns his or her back on God now, will want to spend all eternity worshiping Him and serving Him and thanking Him for His love. The Bible solemnly warns, “Each person was judged according to what they had done. … Anyone whose name was not found written in the book of life was thrown into the lake of fire” (Revelation 20:13, 15).
Pray for your friend, that God the Holy Spirit will convict her of her sin and rebelliousness, and convince her of her need of Christ. God loves her, and only He can break through the barriers she has erected against Him.
In addition, ask God to make you a witness to her of Christ’s love and peace. Does she see Christ in you? In spite of her attitude, down inside her life is empty and restless, and only Christ can take this away and give her the peace and hope she lacks. Ask God to make you an instrument of His peace in her life.