The Dead by Billy Collins
The dead are always looking down on us, they say,
while we are putting on our shoes or making a sandwich,
they are looking down through the glass-bottom boats of heaven
as they row themselves slowly through eternity.
They watch the tops of our heads moving below on earth,
and when we lie down in a field or on a couch,
drugged perhaps by the hum of a warm afternoon,
they think we are looking back at them,
which makes them lift their oars and fall silent
and wait, like parents, for us to close our eyes.