The judgment of God fell on His Son Jesus Christ, if we but accept the gift of Jesus Christ. In essence, the living have an advantage over the dead in that the living still have an opportunity to improve their lot in eternity. Anyone who is among the living has hope. Their destiny after death is decided by what they do in this life. This is an encouragement for us to make the most of our lives on earth.
Life is our only opportunity to influence, for good or ill, what goes on on earth.
The dead do not know what is happening on earth, but the living know and can respond to it. The dead cannot add anything to their reward or their reputation, but the living can. The dead cannot relate to people on earth by loving, hating, or envying, but the living can. Thus, the living have time to prepare for death. Always be clothed in white, and always anoint your head with oil.