Midrasch zu Jeschijahu 30:9

Solomon had declared: Wherefore I praise the dead that are already dead more than the living that are yet alive (Eccles. 4:2). However, later he retracted this statement, saying: A living dog is better than a dead lion (ibid. 9:4). They replied to him: Solomon, you were merely prattling, making no sense at all. First you said: Wherefore I praise the dead that are already dead, but now you say: A living dog is better than a dead lion. He retorted: I say to you: The prophet cried out: O ye dry bones, hear the word of the Lord (Ezek. 37:4), and they hearkened to him, but the prophet also called out to the living: Hear ye the word of the Lord, O house of Jacob (Jer. 2:4), and they did not listen nor pay heed to him. Thus it says of them: For it is a rebellious people, lying children, children that refuse to hear the teaching of the Lord (Isa. 30:9).