Gaiman has written of his Death character that:
The mythology of “Sandman” (…) includes in it seven entities who are not gods, who are not worshiped, but are essentially more powerful than gods, because gods die when they are forgotten, but the Endless are always there, and one of those seven is Death.
(…) I wanted to create the kind of Death that I would like to meet when my life is over, and I thought I would like a Death who is practical, a Death who is sensible, and a Death who is, above all, kind.