Phlebas the Phoenician, a fortnight dead, Forgot the cry of gulls, and the deep sea swell And the profit and loss.
Death by Water is the poem's briefest movement — only 10 lines. Phlebas, the drowned Phoenician sailor, enters the whirlpool of death. His worldly concerns dissolve. "Consider Phlebas" is addressed directly to the reader: you too will die.
The shortest and most lyrical section of the poem — an elegy that strips commerce and identity away in death.