Prior saying that someone made a death threat, I'd like to ask the community if such an allegation can be considered a death threat: "I will piss on you and burn you".

Take into consideration that the above sentence was said by someone which already made other death threats inside the forum, being also banned 6 months for the previous death threats (he evaded his ban but that's another story).

So, given this context, what is your opinion? Is this a death threat? "I will piss on you and burn you".

I am unsure how to proceed.