One reason is that it may be your last 27 hours in your life. And if it is your last 27 hours in this life, then it's your last opportunity to be totally with a mind focused on the Dhamma, and that is so conducive for dying. For me personally, when I'm going to die, I'd like to die when I'm in retreat if possible. But I don't think Steve meant this, maybe he did. The last 27 hours of the retreat are special because it maybe your last opportunity to have intensive work on the Dhamma for some time. We just don't know when it's going to be our next opportunity. Often at times there is a feeling near the ending of the retreat of the craving for talking or the craving for getting back to our life, etc. Until when we are back in our life and we realize it's not as great as we made it out to be, and that we didn't actually realize how precious these last 27 hours were. I think when he says these things, Steve is emphasizing this point.