Mr. Reaper and the Black Magic Girl discuss the lessons they've learned from their time in the "living world" and the "ether ethereal world" . The living world is a place where people live according to rules, while the ether ethereal world is where souls of those who've left the "real" world wait for Reapers like them to guide them back to the real world. The only difference between the two worlds is that the living world has rules and the ether world has no rules. Reaper says that the only thing that's left after a person's death is all of their "regrets." He says that if a person can move past their regrets, he or she can move on to the next life.