“In Japan, as elsewhere in the world, it has become customary to write a will in preparation for one’s death. But Japanese culture is probably the only one in the world in which, in addition to leaving a will, a tradition of writing a “farewell poem to life” (jisei) took root and became widespread. If we examine the wills left by the Japanese throughout their history, we occasionally find instructions and appeals to survivors concerning their moral or social conduct; usually, however, wills deal only with the division of property. It has been suggested, then, that the death poem is perhaps a kind of salutation. The Japanese learn hundreds of polite forms of address so as to be prepared for every possible social situation, and status and prestige are measured, to a great extent, by one’s ability to find the greeting most appropriate to the circumstances. Should we then regard death poems as a final salute to those who remain alive, the last act of politeness? In fact, death poems reveal that before death, the Japanese tend rather to break the restraints of politeness that hold them back during their lifetime; we must comb through hundreds of death poems in order to find one or two written in the style customary for polite greetings. Neither material nor social concerns come to the fore. Death poems seem to reflect, more than anything else, the spiritual legacy of the Japanese.