Life wants to live. It is not a thing, an object, it is a process. Each moment dies, and so a new one comes along. A Philosophy of Closed Eyes deals with human death: the body which remains when life has departed and its management in three European countries: Belgium, the Netherlands and Great Britain. Whereas one might think it is quite a spooky subject, this is not necessarily so. The relationship we have with our mortal condition often reflects our (sometimes conflictual) relationship with nature. In this film, which is constructed as a journey, we discover men and women who make a living out of death and have chosen to work in the funeral world. They reflect on the position of the human dead body, in a world where earth, water and air (past and future of the body) are being given less and less space, and the hereafter (once the future of the soul) has fallen into the background.