[He tries to stay confident - to be the Shinigami they expect him to be - but truth be told, he doesn't feel all that good about putting a different Soul in a body not meant for it.

He can only hope that since they're Gigai to begin with, that it doesn't damage her or Akira in some way.]

Okay. You're going to have to...get down, and - slip into it? Think of it like putting on a costume, or something. Only - It's a body.

[He leads her through every step of the way - first her arms and legs, and then her torso, slipping into Akira's motionless body. And as she's about to dive in completely, he places his hand on her head.]

...We'll see you soon, Makoto.

Good luck.

[And just like that -

Makoto Niijima has a body again.

And the Ghosts are gone from her perception.]