This paper is a minor part of my PhD dissertation “Elements of Sufism in the Poetry of Rumi and Whitman: A Comparative Study” in which the attempt has been made to find out the common elements of Sufism in the poetry of the two prominent Iranian and American poets (Molana Jalal al-Din Mohammad Balkhi known as Rumi and Walt Whitman, romantic poet), which one of them is the concept of death. Death is one of the world phenomena, which appears to have attracted poets and great writers’ thought in Iran and world literature. This paper looked into one of the significant issues of human intellectual life, which is death in their poems. They have interpreted death, such as life or another birth; which is not only painful and bitter but also poets are waiting to embrace and savor its sweetness. Rumi and Whitman's views of the death, sometimes are quite similar to each other and in some cases are different. This paper tried to use their famous poems to convey their thoughts.