Nōkanshi, the Japanese ritual of preparing the body for funeral, is the subject of the film. Though it is a ritual, anyone who performs the preparation of the body is considered unclean as they are dealing with death which is defilement. Thus, the profession that Daigo enters is leads to his being looked at as unclean and even his wife, for a time leaves him as she believes him to be defiled and wishes him to quit his job. It is only when she sees him perform the process that she understands why he does what he does.
This film shows how death has given Daigo meaning in life, it even reveals love from the estranged father that left him when he performs the ritual preparation upon him. It is the returning home that became Daigo's dream, it was never the need to be a great cellist, but instead to know who he is, what he believes to be right and true regardless of what culture states about the profession and its nobility. Daigo is able to find himself by letting go of what he thought he needed to be in order to be successful in his life. He found freedom, preparation for life through the dead.
