Death is a member of 'The Council of Cosmic Beings' along with Life, Time, Space, The Grim Reaper, and Faith (aka The Guardian Angel). Death is a large being made entirely of the flesh of humans and animals that have ever died, and the more humans and animals die, the bigger and stronger Death gets. He and The Grim Reaper are not the same being, as The Grim Reaper delivers souls to Death so Death can send them either Heaven, Hell, or reincarnate them with Life's help..but the latter happens rare