Next, accustom yourself to think that death is a matter with which we are not at all concerned. This is because all good and all evil come to us through sensation, and death brings the end of all our sensations. The correct understanding that death is no concern of ours allows us to take pleasure in our mortal lives, not because it adds to life an infinite span of time, but because it relieves us of the longing for immortality as a refuge from the fear of death. For there can be nothing terrible in living for a man who rightly comprehends that there is nothing terrible in ceasing to live.
Seen in this way, it was a silly man who once said that he feared death, not because it would grieve him when it was present, but because it grieved him now to consider it to be coming in the future. But it is absurd that something that does not distress a man when it is present should afflict him when it has not yet arrived. Therefore the most terrifying of fears, death, is nothing to us, since so long as we exist death is not present with us, and when death comes, then we no longer exist. Death, then, is of no concern either to the living or to the dead – to the living, death has no existence, and to the dead, no concerns of any kind are possible.
Many people, however, flee from death as if it were the greatest of evils, while at other times these same people wish for death as a rest from the evils of life. But the wise man embraces life, and he does not fear death, for life affords the opportunity for happiness, and the wise man does not consider the mere absence of life to be an evil. Just as he chooses food not according to what is most abundant, but according to what is best; so too, the wise man does not seek to live the life that is the longest, but the happiest.