I wasn't going to reply, but the "other" vote seems to obligate me to so many words.
1/ Those that heard the Gospel and accepted it.
I would argue a subcategory of those who thought they accepted it and really accepted a different gospel, or a different notion of God. Variance in views on this forum alone regarding the nature of God should serve as sufficient example.
2/ Those that heard the Gospel and refused to accept Christ's Kingship and worthiness of worship, and the fact that He is their only way to the father.
This category clearly does not deserve that second chance, but, then, this thread seems to be more about people who didn't quite get a first chance, as follows in numbers four and five.
3/ Those that heard the gospel, or any Christian message and disregard it as myth and empty hope.
This group is redundant to number two.
4/ Those that are never mentally capable of comprehending the gospel message, even if they heard it..nor reaching a cognitive ability of being held accountable for their actions.
I reject the notion that a person who hears the gospel is any less capable of accepting it if he be mentally inept. Even a genius needs the miracle of a work of the Holy Spirit to open his eyes to the truth of the matter, no less so than that of a mentally incapable man. The miracle is the same for both. The only difference is that the mentally inept man responds outwardly in a mentally inept way. To the rest of us, who are only slightly more
ept than he is, he might appear unchanged. Fortunately, it is not our judgement to make.
I would further argue that the Bible makes no claim on the matter. Officially, therefore, I must not claim anything on the matter authoritatively. I must acknowledge my own ignorance.
5/ Those that never heard the gospel. Whether due to when they were alive or where they lived, or who they were around.
The Bible does not address the matter of those who never heard. It does not discuss the matter of infants, pets, the comatose or the imbeciles. It only addresses the fate of the same sort of people who might actually read it. In other words, it is not one man's guide to predicting another man's fate. Rather, it is one's guide to understanding his own fate. Therefore, in response to that fifth group I claim ignorance.
The Gospel does not say anything about a second chance. It doesn't need to. Anyone who would look to the Gospel to discover such a thing has already been given as much opportunity as they need, for they have the Gospel. Anyone who does not have the Gospel would not have access to that information even if it were included. I like to hope that everyone gets a fair chance, but I will not make a claim on any such thing, because I have no basis to claim such a thing. I won't rule it out, but I cannot accept it.