Yu Ri tried to convince Gang Hwa that her presence would complicate the life of their daughter Seo Woo. Her reincarnation would further expose Seo Woo to spirits, which is not good for her future. What matters the most is to protect Seo Woo and live a normal life to the expense of her own.
Yu Ri wishes not to tell Gang Hwa about leaving after 49 days to avoid regrets on his part but he found it before she could explain. Yu Ri apologized for all the pain he felt and wished things would be easier for him and Min Jeong. Yu Ri insisted that her choice of leaving is the best for their daughter.
Dong Daek (shaman) went to the temple and saw the wish card from Yu-Ri's mother, which says, "I want to see my daughter just once."
It came to her senses that Eun Sook visits and prays at the temple everyday, not for Yu Ri's peaceful soul but seeing her daughter once more.
Back home, Yu Ri cleaned her room by putting all items stored in a box. Eun Sook is surprised to see the room almost empty. She shared with Yu Ri how a good daughter she grew up to be. She continued keeping her room the same and chose not to pack all her stuff after she died to feel Yu Ri's presence everytime. Yu Ri asked her mother to keep her memories inside her heart always. Eun Sook felt pain in her heart as reality hit her of Yu Ris reincarnation. She went to the kitchen and took out dry seaweed, one of Yu Ri's favorite foods.
Yu Ri visited Dong Daek. She saw the wish card of her mother and the note on it. Dong Daek explained that it's her mother's wish that she returns to life. Her sacrifice in the temple every day and praying for her daughter's return came to reality. Dong Daek stressed that her decision to stay on earth would be in exchange for Seo Woo's life. Yu Ri then realized the meaning of her second life is "A Gift" and "A Blessing."
"At first, I don't understand if this is a reward or a punishment. I don't understand why this happens to me. Then I found that this is "A Gift." Come to think of it, I died all of a sudden without getting to hold my child and say goodbye to her. I guess I got this gift because I was too pitiful. If I went up there just like that, I would've been really upset. But I'm fine now," Yu Ri calmly explained to Dong Daek.
Yu Ri visited Hyun Jeong and Geun Sang in the restaurant. She politely asked for her help and support from them with her decision.
"I want to leave with a smile. Please help me with that,'' Yu Ri asked her best friend. Hyun Jeong cried heavily, knowing she will lose her friend again. Hyun Jung showed Yu Ri the friendship bracelet Min Jeong bought for them. Min Jeong came to see her and handed over the gift. She told her that she might proceed with the divorce with Gang Hwa. As Yu Ri heard it, she felt sad and thought of Seo Woo.
Gang Hwa went to the crematorium house, kneeling on Yu Ri's altar. Dong Daek arrived and explained to him the circumstances of Yu Ri's fate on earth. Dong Daek advised Gang Hwa to give Yu Ri a peaceful send off in showing respect is the best he can do.
Yu Ri visited Seo Woo in her school and timely helped in sending Seo Woo to the hospital. Seo Woo experienced pain in her stomach and vomited. At the hospital, the doctor assured them that Seo Woo is fine. Min Jeong arrived and met Yu Ri, she preferred to walk away, leaving Yu Ri with Seo Woo.
Yu Ri ran after Min Jeong and asked her to stay if they could talk. She asked her not to leave Gang Hwa and Seo Woo, keep them as her family. Yu Ri shared with Min Jeong that she only has a few days left before she dies again. Yu Ri continues that Gang Hwa knew about it and she is worried he feels guilty of everything. She thanked Min Jeong for the past five years she supported him even though deep in her heart she felt pain.
Seo Woo recognized Min Jeong as her real mother and no one can change that. Yu Ri felt happy that her family is well-taken care of by Min Jeong.