Death extinguishes criminal liability and may as well extinguish civil liability

Dear PAO,

Is the liability of a person for a crime that he committed extinguished once he dies? My friend filed a criminal case for rape and received a favorable decision in court, but the accused filed an appeal. While on appeal, the accused died of cardiac arrest. My friend was informed by his lawyer that the accused can no longer be held liable even for the civil aspect because of the latter's death. Is that true?