What attitude about life and death does the speaker in "Elegy Written in a Country Churchyard" by Thomas Gray reveal in his epitaph

In the “Elegy Written in a Country Churchyard”, Thomas Gray reveals that he feels death is the same for everyone. Basically, it doesn't matter if you are important in life or unimportant, but that death is the same for everyone. When it comes to life, he says that social status is not what will make life meaningful, but instead virtues will.

I would say he is trying to tell us that a nonymity awaits everyone in death, but Heaven is a comfort.

The poet is walking around a cemetery and looking at the tombstones, imagining what those people were like while they were alive. In the end, he concludes that it doesn't really matter because they are dead, and everyone dies, and will be the same in Heaven, which he finds comforting.