Givens agreed upon by Athiests and Theists
1.) In any system well ordered by reason, good is rewarded, and evil punished (this is axiomatic).
2.) Good is not always rewarded, nor evil always punished in this life (a fact simply given).
If one affirms that God exists, the argument proves that there is a life after this one, i.e. that man is immortal (for in that life he will be punished or rewarded)
If one denies the immortality of man, the argument is a proof against the existence of God.