Talk:Magia Record Story A Voice From Beyond That Strokes the Ears
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The following is a summary posted on 4chan's /pmmm/ general by Summary Anon.
The whole thing is a dream which Kanae show Yachiyo to tell her that they are not victims of her imagined magic effect, but are deciders of their own destiny to sacrifice themselves to defend Yachiyo. The doppel event where Yachiyo decides to deal with their belongings is due to Kanae using both her and Meru's thoughts to affect Yachiyo.
The truth is that there is an afterlife for PMs whose SGs are crushed. They are able to turn into spirits and live in the afterworld. They can create things from imagination and can taste, feel and see them like real. They are also able to share the thing with others if they want to. The cons is that they cannot affect the world of the living, though some gifted ones can hear them, and they can nudge people to the direction they want if they try hard enough, and can move objects, though it just cause a little rustle.
Meru turned into a witch, so there is no soul left for her to turn into a spirit, but her thoughts and feelings are retained by Kanae who has been watching over Yachiyo ever since her death. All the emotions and reactions of Meru are real, as are her regrets and thoughts, its just that she never get to become a spirit.
In a way, Madokami guides the souls of PMs turned witches while PMs whose SG got crushed gets to live in the afterlife and visit the living whenever they want at the expanse of all forms of contact with the living.