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]])
This refers to things that are done on earth. See how you translated this in [Ecclesiastes 1:3](../01/01.md). AT: "on the earth" (See: [[rc://en/ta/man/translate/figs-idiom]])