[fajerdoksdsaaker]

also, when discussing this topic, it is essential to avoiding quoting out of context

there is nothing given, nothing offered, nothing sacrificed. There is no fruit or result of good or bad actions. There is no this world, no other world, no mother, no father, no spontaneously born beings; no brahmans or contemplatives who, faring rightly and practicing rightly, proclaim this world and the other after having directly known and realized it for themselves. A person is a composite of four primary elements. At death, the earth (in the body) returns to and merges with the (external) earth-substance. The fire returns to and merges with the external fire-substance. The liquid returns to and merges with the external liquid-substance. The wind returns to and merges with the external wind-substance. The sense-faculties scatter into space. Four men, with the bier as the fifth, carry the corpse. Its eulogies are sounded only as far as the charnel ground. The bones turn pigeon-colored. The offerings end in ashes. Generosity is taught by idiots. The words of those who speak of existence after death are false, empty chatter. With the break-up of the body, the wise and the foolish alike are annihilated, destroyed. They do not exist after death.'

Samaññaphala Sutta the essence of the above (mundane) quote is believing there is no fruit or result of good or bad actions (rather than at death the earth of the body returns to and merges with the external earth-substance).

it is important to always keep in mind, this mundane right view has the following result:

And what is the right view that has effluents, sides with merit & results in acquisitions? 'There is what is given, what is offered, what is sacrificed. There are fruits & results of good & bad actions. There is this world & the other world. There is mother & father. There are spontaneously born beings; there are brahmans & contemplatives who, faring rightly & practicing rightly, proclaim this world & the others after having directly known & realized it for themselves.' This is the right view that has effluents, sides with merit & results in acquisitions.

Maha-cattarisaka Sutta