Thomas Brooks emphasizes that for a believer, death signifies a transition to a better existence, where they leave behind the company of the wicked and enter into the presence of angels and the righteous. He reflects on the struggles of living among the ungodly, as expressed by David and Lot, highlighting the distress it brings to the righteous. Brooks reassures that death is not an end, but a glorious change of company, where believers will be united with just men made perfect and free from the impurities of this world.