When you die you go to the afterlife.
Advantages of dead people:
Can not be poisoned
Do not stay knocked out as long
Can not suffocate in space
Master most skills 1.5x faster
Regenerate and Recover 1.2x faster.
Disadvantages of dead people:
Stuck a 30% available BP. Almost any living person can beat them.
Very hard to leave afterlife while dead
Can be hard to get revived depending on the server