This is a record of an actual occurrence. We can know this because there is a "certain" rich man, there is a man "named Lazarus". These are particulars which are not characteristic of parables.
 

v19	Notice the rich man and his lifestyle. He dressed extravagantly and faired sumptuously every day, habitually. He did not prepare for work, but for parties every day.
v20, 21	Notice Lazarus. He was  despised: he was poor, a beggar. The Greek word translated beggar is ptochos which comes from the family of words with the root meaning "to spit" ptuo.  dependent: he was placed, actually cast, at the gate. He was not placed there gingerly, he was cast there as if someone was disgusted with the job of having to do this. destitute: he desired the table scraps, the crumbs which fell onto the table from plates. despicable: he was looked down upon The dogs did not even look for the table scraps, they were looking to a better source of nutrition, licking Lazarus' sores, which were undoubtedly caused by leprosy.
v22	Note the contrast: the beggar died and was carried, escorted, by angels the rich man died and was buried
v23	Life after death Hell, more correctly Hades (Sheol) Sheol the idea of the beckoning finger "a hollow", a holding place Hades - literally, the place that is not seen Abraham's bosom compare to John 1:18, the bosom of the Father. There is no closer place. Lake of Fire
v24	Abraham's bosom - a  place of peace and repose Hades - a 2 compartment holding place Ephesians 4:8-10, 1 Peter 3:18-20 captives freed Hades is mentioned 11 times in the New Testament, but is incorrectly translated as Hell 10 out of those 11 times. Hades is not eternal - it will be destroyed. Revelation 20:10, Revelation 20:14
v25-26	There is and will be NO EXCHANGE. There is no perdition, there is no purgatory
v27-31	Will they hear if someone goes back from the grave? Not if they don't hear, and don't respond after hearing the scriptures.