Why is death called the last enemy?

Death is the friend that unbinds your chains.

It is the tender love of the Infinite that says—Come hither soul and enter on your higher work. 

To the good and bad it is alike a friend when the body is worn out. 

It gives the good chances for higher work, greater usefulness and greater happiness. And it says to the vile—

Now you have a chance to work out of the old conditions and place yourself where you can grow.

Spirit Samuel Bowles (through the mediumship of Carrie E. S.Twing (Carolinn Edna Skinner), Experiences of Samuel Bowles in Spirit Life (Or, Life As He Now Sees It from a Spiritual Standpoint), 1881, The Star Publishing Company, Massachusetts, U. S. A., Paper Ninth, The Religions of Earth, 39