Refers to the actual end of life or function, often used for inanimate objects or humor. My old refrigerator finally gave up the ghost after years of repair.
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Humorous Tone
It can add a light-hearted or humorous spin when talking about something ceasing to function. My phone gave up the ghost right in the middle of my call.
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Non-living Things
More commonly used to describe machines or devices failing, not people dying. After the storm, my computer gave up the ghost.