en_tn_condensed/ecc/04/02.md

I congratulate dead people

"I consider dead people as more fortunate"

the living, those who are still alive

The word "living" is a nominal adjective that refers to people who are living. The phrase "those who are still alive" means the same thing as "the living." AT: "the people who are still alive" (See: rc://en/ta/man/translate/figs-parallelism and rc://en/ta/man/translate/figs-nominaladj)

more fortunate than both of them is the one who has not yet lived

"the one who has not yet been born is better off than both of them"

both of them

This refers to those who are dead and to those who are alive. AT: "both those who are dead and those who are living" (See: rc://en/ta/man/translate/figs-explicit)

under the sun

This refers to things that are done on earth. See how you translated this in Ecclesiastes 1:3. AT: "on the earth" (See: rc://en/ta/man/translate/figs-idiom)