How is the theme of death present in the short story "The Flowers" by Alice Walker?

The most obvious way that death is present as a theme is
through the fact that Myop discoveres an actual dead person in the forest, and has to
come to the harsh reality that people die, and sometimes in horrible and cruel ways. 
The details of the corpse--the teeth, eye-sockets, rotted clothes--all add to the
strength of that theme.

Beyond that, however, death is
present symbolically also.  After her discovery of the noose, Myop's childhood,
innocence and naivety die.  Walker symbolizes the death of Myop's childhood by having
Myop lay her flowers down on the ground, almost like she is not only at the gravesite of
the dead man, but at the gravesite of her former happiness and childhood.  She pus the
flowers down almost like she is mourning at a spot of death--for her, this is the spot
that she realized that she lived in a harsh, cruel world where her innocence could no
longer thrive.  This symbolic death of Myop's innocence is further symbolized by
Walker's last line, "And the summer was over."  The summer is typically associated with
carefree happiness, life in full bloom; ending the summer symbolizes the death of Myop's
full-bloomed happiness.

So, Myop's life takes a turn in
this story; her former self dies, taking with it her innocence and happiness.  I hope
that helps a bit; good luck!