What is the theme in The Undertaking: Life Studies from the Dismal Trade by Thomas Lynch?

Death is a major theme in this story. "The dead don't care." Thomas often remarks. As a funeral director, he always encounters the grieving individuals who are constantly worried about what the particular dead person in question would have wanted, such as funeral arrangements, casket type, pallbearers, order of service, cremation, etc. But Thomas thinks that in our haste to think about what our deaths mean to us, as the ones who die, we forget about what our deaths mean to us, as the ones who mourn the dying.