The dead regard a myriad of years as the blink of an eye. A man of the greatest longevity does not live more than a hundred; one of average longevity not more than sixty. If one employs the point of view of those who live a hundred or sixty years to make plans for those whose time is limitless, the feelings inevitably do not coincide.
This chapter inveighs against the construction of massive, costly tombs, which the writers argue benefit the living, not the dead they are supposed to honor. Lü fell afoul of the emperor at about the time of the publication of the Annals and he was forced to commit suicide. The First Emperor's tomb may be the grandest ever built.