[Spongebob pulls away from the hug to give her a shocked look.]

Of course it matters now! I mean, you're still here, right? You got friends and family here who can support you through the hard times when you're struggling! And besides, there's no time like the present, even if you are dead!

["Dead", that word gives him a pause. He shrinks a little and looks away. A part of him wonders if he should bring this up. Spongebob doesn't want Farrah to think he's making it all about himself, after all.

... But, she might want to know that she's not alone here. She deserves that much.]

After all... I think you might be in good company on the whole "dead all along" thing.