Frasier: Well, you know, we can talk about it, we can think about it, but nobody really knows how or when.
Roz: One second we're alive as anyone else, and then... what?
Frasier: Darkness. Nothingness. Afterlife?
Niles: I've always liked the notion of meeting the great figures of history. But then I think, what if it's like high school and all the really cool dead people don't want to hang out with me. Mozart'll tell me he's busy but then later I'll see him out with Shakespeare and Lincoln.

Frasier: I don't suppose whether my father told you, but my brother and I happen to be psychiatrists.
Dr. Shaw: Oh, how nice. I always enjoy being in the company of colleagues.
Niles: I'm sorry. Did you say "colleagues" or "Collies?"

Roz: When I die, I want it to be on my 100th birthday, in my beach house on Maui and I want my husband to be so upset that he has to drop out of college.