11 My child, treat yourself well, according to your means, and present worthy offerings to the Lord. 12 Remember that death does not tarry, and the decree of Hades has not been shown to you. 13 Do good to friends before you die, and reach out and give to them as much as you can. 14 Do not deprive yourself of a day's enjoyment; do not let your share of desired good pass by you. 15 Will you not leave the fruit of your labors to another, and what you acquired by toil to be divided by lot? 16 Give, and take, and indulge yourself, because in Hades one cannot look for luxury. 17 All living beings become old like a garment, for the decree from of old is, "You must die!" 18 Like abundant leaves on a spreading tree that sheds some and puts forth others, so are the generations of flesh and blood: one dies and another is born. 19 Every work decays and ceases to exist, and the one who made it will pass away with it.
The Gemara cites additional instructions issued by Shmuel: Shmuel said to Rav Yehuda, his beloved student: Keen scholar, grab and eat, grab and drink, as the world from which we are departing is like a wedding feast, whose joy is only temporary, and one who does not take pleasure in it now will not be able to do so in the future. Similarly, Rav said to Rav Hamnuna: My son, if you have money, do well for yourself. There is no point waiting, as there is no pleasure in the netherworld, and death does not tarry. And if you say: I will save up in order to leave for my children, who told you the law of the netherworld, i.e., how do you know which of you will die first (Arukh)? People are similar to grass of the field, in that these blossom, i.e., grow, and their actions are blessed, and these wither and die.