Nowhere does the Bible teach that we will have a second chance after we die, or that it doesn't matter what we do with Christ in this life.
In fact, the Bible clearly teaches that once we die we go immediately into God's presence. The Bible says, "Man is destined to die once, and after that to face judgment" (Hebrews 9:27). In one of His parables, Jesus told about a man who had ignored God and His Word all his life. When he died, he pleaded for mercy -- but it was too late; his selfish ways condemned him to an eternity separated from God (see Luke 16:19-31). For him, there was no second chance -- and neither will there be for us.
This is a sobering truth -- and we mustn't take it lightly. The time to put our faith in Christ and trust Him for our salvation is now. Even tomorrow may be too late; how do we know if we will still be alive? The Bible says, "Now is the time of God's favor, now is the day of salvation" (2 Corinthians 6:2). If you have never faced your own need of God's forgiveness, I urge you to turn to Christ and commit your life to Him today.
Then pray for your friend, that he won't continue deceiving himself into thinking he doesn't need to give his life to Christ. God loves him, and Christ gave His life to save him. Urge him to open his heart and life to Christ without delay.