He speaks in section 27 about how he does not envy those who show rage. All of his anger and frustration from the loss of his best and closest friend. Yet he does not want to vent his rage. He does not envy the beast who is able to murder without conscience. He says,
"I envy not the beast that takes
His license in the field of time,
Unfetter'd by the sense of crime,
To whom a conscience never wakes"
Then he finishes the section with saying that he would have rather found love in life and lost it than to never had loved at all. So the theme of this section is acceptance--or at least he is in the stages of learning to accept his friend's death. By saying that he doesn't want to rage on, and he doesn't want to harm another for his benefit, he is able to control his anger at this point. He would rather have had a good friend for a short time than to never have met him. The poem does have a long way to go, but he is showing signs of acceptance here.
Section 27 in the poem In Memoriam says that Alfred does not envy those people who doesn't experience hardships in life, people who have their life according to their plans and needs, who always feels comfortable in life and never felt pain, etc because for him it has always been better to felt pain, sorrow, grief,hardships and problems in life. Since without these trials in life, one will never know what happiness is when one doesnt felt pain and sadness, one will never know what comfort is when he doesnt met hardships, one will never feel grief and sorrow when he had never lost a loved one.
So in that perspective, Alfred concluded that " 'Tis better to love and lost than never to have loved at all"...
one has to accept the experiences in life and learn from it for it will enable one to live life to the fullest...