The Shadow of Death, Page 3

Xiam on Jan. 30, 2008

Strictly speaking, a tulpa IS imaginary - at first. It is created by the will of an individual, and can from there develop into a sentient being, which acts outside the wishes of the aforementioned individual.

In this case… Death is a tulpa created by mankind's fear of their own mortality. And while he still collects the souls of the dead and dying, he also has a life of his own.