In Hell the unrepentant Gaki is forced to stand in front of a special mirror, named the Johari-kagami, which shows the Gaki's deeds in life, recorded by the accountant. The Ghost refuses to repent. Emma becomes angry and has him beaten with the iron staffs of his underlings. The Gaki still refuses to repent. Emma orders him to be boiled and eaten. The devils first yank out his tongue, boil, then eat him. Jizo Bosatsu collects the sinner's bones and brings him back to life. Jizo lectures the now repentant spirit. The man leans on Jizo as they depart.