Two boys were admitted to a school. When the headmaster asks them about their parents, they tell him that they have same parents (father and mother). On further inquiry, it turns out that they both share the same date for their birthday.
"Are you twins," ask the headmaster.
"No," replies the boys.
It can't be seen, can't be felt, can't be heard, and can't be smelt.
It lies behind stars and under hills, And empty holes it fills.
It comes first and follows after, Ends life, and kills laughter.
What is it?