Literal Meaning
A Death Announcement for a Lazy person is a good excuse not to cultivate
Implied Meaning
A Circumstance that prevents someone from doing their work is cheered by a Lazy person as an excuse not for not working as opposed to a hard working person who will see to it that the impediment is circumvented so that they can proceed with work
Origin
When a close or good person dies, cultivation is put on a hold so that time is reserved for burial