Understanding Christianity

What actually condemns a sinner to hell? Is it merely and only rejecting Christ’s words, or is it their nature as a result of the fall, their guilt imputed from Adam, and their own personal sins that flow from that fallen nature? In a recent YouTube clip, leading Provisionist Leighton Flowers made some confusing statements about what sinners will ultimately be held responsbiel for on the day of Judgement. He argued from John 12:48 and 2 Thessalonians 2:10 that the ONLY reason sinners will be held accountable is for failure to receive the truth of Jesus' Words so as to be saved. Is that the ONLY reason for a sinner's condemnation and final judgment? What about those who have never heard the gospel and had the chance to either accept it or reject it? Do they go to heaven or hell? Based upon what? The Reformed view of Original Sin, Original Guilt, Total Depravity, and understanding o f the role of the Law and works help give a fully developed answer to the question: What actually condemns a person to hell on