(Regarding the story of the Widow of Nain in Luke, chapter 7)
For here we have the example. The son of the widow is dead; he has lost the gift of hearing and all other senses.
But when Christ speaks to him, he hears. This is certainly a strange and wonderful incident. He that does not hear, hears; and he that does not live, lives. Nothing is done but that Christ opens His mouth and bids him arise. The single word is so powerful that death has to vanish and life returns.
Before the Lord death is not death at all. For us it is called and is death when we die. But before God it is a light sleep which could not be any lighter.
Martin Luther, quoted in "Treasury of Daily Prayer," page 228