I do several things.
1. I use luck points, and you get one per adventure per level +1. You can permanently burn one to turn death into near death.
2. As soon as I can I introduce powerful NPC allies. IF the players are smart they cultivate a friendship. When the PC, or PC's die, these NPC's have a real life type of motivation to go bring their friends back to life.
3. When the PC dies I judge how they died. If they died due to stupidity I penalize them however severely I wish too. IF they were stupid enough I may even be severe enough to make them want to play a new character.
If they died well, heroically, due to bad dice rolls, things along these lines they aren't penalized at all. As DM I am their god, and it is my judgement that matters. So I show them mercy, or rake them over the coals, however I see fit. Just like I figure a "real" god would.
If they have no friends, or not enough funds, Temples always have dangerous missions which they need done, and will accept as payment in Lieu of the gold.
The cool thing is if the players decide to "skip payment" the god can always take back the life they gave.
Some people say having high level NPC friends, or having temples willing to take missions in lieu of payment is contrived, whatever, and cheapens the impact of death. However, in a world where people are brought back to life, even after decades of being dead, people will do things that make them money or gain them power. Plus good friends are always willing to go save another good friend.
So having temples willing to take fulfillment of missions instead of solid gold, and high level friends capable of going to get you, or able to bring you back to life themselves, may seem contrived, but it is how it would be in a world where such things are possible to do.
So a world where people can and are brought back to life, not to mention have clerics performing true miracles at will, will drastically change how people view death in their world in comparison to how we view it in our world.
ITs a huge difference to live in a world where death is permanent, and one where it is reversible, if your rich or connected enough.