Kantian ethical theory distinguishes three levels: First, that of a fundamental principle (the categorical imperative, formulated in three main ways in Kant's Groundwork); second, a set of duties, not deduced from but derived from this principle, by way of its interpretation or specification, its application to the general conditions of human life - which Kant does in the Doctrine of virtue, the second main part of the Metaphysics of Morals; and then finally an act of judgment, through which these duties are applied to particular cases.
The dying process begins the minute we are born, but it accelerates during dinner parties.