What is the flayed child at the end in Harry Potter 7?

When Harry and Dumbledore meet after Harry has been "killed", there is a flayed child on the ground, which Dumbledore repeatedly says is "beyond help". What is this child supposed to represent? I think Harry refers to this child when he tells Voldemort "I've seen what you're going to be [if you don't show remorse]...", but I don't understand. Is Dumbledore in "heaven" and the child in "hell"?