The entire narrative of "Departures" builds towards Daigo's ultimate test of his newfound skills and emotional maturity: confronting the death of his estranged father. After months of mastering the art of encoffining and earning the respect of his wife, Mika (who is now pregnant and has returned to him), Daigo receives news that his father has died alone in a small coastal town. Initially, Daigo refuses to see him, his childhood resentment still raw. However, he is persuaded by his colleague Yuriko and Mika to go, lest he regret it forever.
When they arrive, the local funeral workers are dismissive and rough with the body. Daigo, now a proud professional, insists on preparing his father himself. This act is the film's emotional and thematic climax. As Daigo performs the meticulous and gentle ritual, he is finally able to truly look at his father's face, not with anger, but with the empathy he has learned through his work. The hidden meaning that becomes clear is that his entire journey has been a preparation for this single moment of reconciliation.
The final, powerful twist is revealed as he holds his father's hand. He feels something inside and opens his father's palm to find the small, smooth 'stone letter' that he, as a young boy, had given to his father. This confirms that his father never forgot him and loved him until the very end. This wordless communication shatters Daigo's lifelong resentment, and he weeps in forgiveness. In the film's closing shot, Daigo gently presses the smooth stone to Mika's pregnant belly, signifying the healing of the past and the passing of a legacy of love to the next generation. This act completes Daigo's transformation, as he is now at peace and ready to be a father himself.