To a superficial observer, the life of man appears as an endless round of eating and drinking, toiling and sleeping.
Life is a sacrifice, a yagna.
Each little act is an offering to the Lord. Man commits the great fault of identifying himself with the body. He has accumulated a variety of things for the upkeep and comfort of the body. Even when the body becomes weak and decrepit with age, he attempts to bolster it up, by some means or other. When Yama's warrant comes each has to depart.