This quote by Oscar Wilde is a humorous way of revealing the concept that when somebody passes away, they are no longer bound by the restrictions of life. In this quote, Wilde is recommending that when excellent Americans die, they are totally free to go wherever they please, even if it is to a place as far away as Paris. He is suggesting that death is a type of freedom, which the afterlife is a place of liberty and expedition. Wilde is likewise suggesting that Paris is a preferable location, and that it is a place of appeal and culture that is worth visiting even after death. This quote is a reminder that life is brief and that we ought to take advantage of it while we can.
