A person cannot hear anything after they have died. This is because the brain, which is responsible for processing sound, stops functioning after death. However, it is widely believed that hearing is often the last sense to go when a person is dying.
Research suggests that even in an unresponsive state, the dying brain may still be able to respond to sound in the last hours of life. So, while a person may not be conscious or able to communicate, they may still be able to hear what is being said around them.
Therefore, it is important to continue speaking to someone who is dying, even if they appear to be unconscious. It is possible they can still hear you and appreciate your presence.