(I originally posted this in Phrases & Sayings before seeing brawburd's succinct answer above!) A dead person is clearly no heavier than he or she was immediately before death. The phrase probably derives from the inability of the corpse to hold on to the carrier, so that the carrier can distribute the weight more evenly. But if a live person was completely immobile, then carrying him or her would seem no different to the carrier than carrying the same person dead.