In his 82nd Epistle to Lucilius, Seneca uses his inimitable method of psychagogy to reduce ad absurdum the attempt to banish the fear of death through dialectical reasoning in syllogistic form. This text has never before received an adequate and thorough explanation. Here it is examined in a detailed introduction and a commentary (with a continuous interpretative translation). The introduction locates the Epistle in the dialectical tradition of the Stoics, illustrates Roman attitudes towards dialectic, and on this basis attempts to reveal the sophistication of Seneca's philosophical position. The main section comprises a detailed commentary on matters of textual criticism, language, style and realia.