We have much the same issues here that we do concerning 2 Corinthians 5:8. If one comes to this verse with the "we go to heaven when when we die" presupposition in place then this verse seems to support what one already believes. This paradigm seems to be reinforced by the immediate context:​​​
 

• For to me to live is Christ, and to die is gain. If it is to be life in the flesh, that means fruitful labor for me. Yet which I shall choose I cannot tell. I am hard pressed between the two. My desire is to depart and be with Christ, for that is far better. But to remain in the flesh is more necessary on your account. Convinced of this, I know that I shall remain and continue with you all, for your progress and joy in the faith... (Philippians 1:21-25)

 

I would make the same point about "My desire is to depart and be with Christ" as I did with "We would rather be away from the body (dead) and at home with the Lord (resurrected)." "To depart and be with Christ" is understood by most as "to depart IS TO be with Christ" rather than "to depart AND be with Christ." There is the presumption in play that to be with Christ happens immediately upon departing.
 

I would understand Paul to be saying, "My desire is to depart (die) and be with Christ (resurrected)." To understand Paul to be saying here that he wishes to die and go to heaven in a conscious disembodied condition creates conflict not only with every other passage that we dealt with in the previous section, but also creates conflict within THE SAME LETTER.
 

It is clear from Philippians 3:10-14 that THE goal for Paul is the resurrection, not going to heaven.

 

• ...that I may know him and the power of his resurrection, and may share his sufferings, becoming like him in his death, that if possible I may attain the resurrection from the dead. Not that I have already obtained this or am already perfect; but I press on to make it my own, because Christ Jesus has made me his own. Brethren, I do not consider that I have made it my own; but one thing I do, forgetting what lies behind and straining forward to what lies ahead, I press on toward the goal for the prize of the upward call of God in Christ Jesus.

 

The resurrection loses its significance, its centrality, if you believe that the goal is to go to heaven when you die. What lies ahead for Paul is not going to heaven, but the resurrection. It is absolutely central to his thought.
 

It is gain to die because all the suffering and tribulation of this life is over, it is time to rest, and the next conscious moment will be waking up to resurrection life with Jesus.
 

• As for me, I shall behold thy face in righteousness; when I awake, I shall be satisfied with beholding thy form. (Ps 17:15)

 

Conclusion: Based upon the significance of the resurrection that Paul reveals in chapter 3, and based on 2 Cor 4:7-5:6, 1 Cor 15, and 1 Thess 4:13-18, Philippians 1:23 should be understood as saying, "My desire is to depart (die) and be with Christ (resurrected)."