All of a person's sins are engraved on their bones. According to the Chronicles of Jerahmeel, a 12th-century Hebrew chronicle compiled by Jerahmeel ben Solomon, Rabbi SAFE0 ben Parnach taught that iniquities are literally inscribed on the skeleton, while merits are written on the right hand.
At the moment of death, three angels arrive. The Angel of Death. A scribe. And a third angel assigned to accompany them. They say, "Arise, your end has come." The dying person protests: "My end has not yet arrived." The scribe begins counting the person's days and years. Then the person opens their eyes and sees the Angel of Death for the first time.
The description is terrifying. The angel stretches from one end of the world to the other. From the soles of his feet to the crown of his head, he is covered entirely in eyes. His clothing is fire. His covering is fire. He is surrounded by fire. He is fire. In his hand he carries a blade of flame, and from that blade hangs a single bitter drop. That drop causes death, then decomposition, then the livid pallor of the corpse.
But here is the paradox: no one dies until they have seen God. "No man shall see Me and live" (Exodus 33:20) means that in the act of dying, God becomes visible. The person then confesses everything they have done. Their own mouth bears witness. God writes it down.
If the person lived righteously, their soul is returned peacefully to its owner. Three companies of angels greet them. The first says, "A righteous one has perished from the earth." The second says, "Let them rest in peace upon their couches." The third says, "They walked the straight path." But if the person was wicked, five angels of destruction arrive and declare: "The wicked shall return to Sheol."
XII. (1) E. Isaac ben Parnach has said that all man's
iniquities are engraved upon his bones, as it is said, ' Their
iniquities shall be upon their bones,' and all his merits
shall be engraved upon his right hand, as it is said, ' The
Lord is thy guard and thy protection on thy right hand.'
(2) E. Joshua ben Levi says that man's merits and sins
are not testified to until the day of his death. Even
frivolous conversation, which is not accounted as a sin, is
mentioned only at the time of his death, as it is said, ' For
behold He who has formed the mountains and created
the wind will tell man what his conversation hath been.'
(3) Thus at his death three ministering angels come to
him, one the angel of death, one a scribe, and a third who
is appointed to accompany them. They say to him, ' Arise,
for thy end has come.' To which he replies, ' I shall not
rise, for my end has not yet arrived.' (4) Then the scribe
proceeds to number his days and years. At that moment
the man opens his eyes and sees the angel of death,
whose length extends from one end of the world to the
other; he quakes exceedingly and falls upon his face. (5)
From the sole of his (the angel's) foot to the croAvn of his
head he is full of eyes, his clothing is of fire, his covering
of fire, he is surrounded by fire, he is all fire. In his hand
he carries a fiery blade, from which hangs a bitter drop.
This drop causes first death, then decomposition and the
lividness of appearance, but man does not die until he has
seen God, as it is said, ' For no man shall see Me and live;'
but when he dies he shall see Him, as it is said, ' Before
Him there shall bend all those who go down to the dust
when he ceases to live.' (6) Then the man confesses every-
thing he has done in the world. His mouth bears witness.
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and the Lord writes it down. * By Myself have I sworn,
saith the Lord, that from My mouth shall go forth
righteousness.' (7) If he is a man of perfect righteousness
his soul is handed over to its owner. But if a man of
consummate wickedness, he stiffens his neck and allows his
evil inclination to prevail over him; hence the sages have
said that a wicked man's evil inclination prevails over him
even at his death. (8) E. Eliezer has said that just as he
is stiffnecked in this world so is he at the Day of Judgment,
as it is said, ' The wicked shall see and be angry.' (9) At
the death of the righteous man three companies of
ministering angels come to him. The first company says,
'A righteous man has perished from the earth.' The
second company says, * Let him in peace come and rest
upon their couches.' The third company says, * He goeth
the straight path.' (10) But at the death of the wicked
five angels of destruction come to him and say, ' The
wicked shall return to SheoL'
The Beating of the Grave.