Underwater Shrine Mushishi : Season 1 Episode 22

"Give birth to me once more. I want to meet you once more. I want to see this beautiful ocean once more..." Ginko arrives on an island asking about the so called "Rebirths" but to no luck. At night he later meets a peculiar lady who happens to be able to see a strange light in the sea and she ends up inviting him to her home. She later explains to him what "Rebirths" are; when a person is about to die they can be taken deep inside the Ryuugu, where they are reborn.