riddle me this

The person who makes it has no need for it; the person who buys it has no use for it. The person who uses it can neither see nor feel it. What is it?

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DeWayfarer · 61-69, M

All debatable on making for them self.

1 Coffin
2 grave stone (engraved)
3 Mausoleum (with epitaph)
4 memorial (with dedication)

Note: you can't make time nor "make" a concept.