Dwellers by the sea cannot fail to be impressed by the sight of its ceaseless ebb and flow, and are apt, on the principles of that rude philosophy of sympathy and resemblance... to trace a subtle relation, a secret harmony, between its tides and the life of man... The belief that most deaths happen at ebb tide is said to be held along the east coast of England from Northumberland to Kent.
"The Golden Bough: A Study in Comparative Religion". Book by James G. Frazer, 1890.