This story is about an unfortunate girl who decided to commit suicide but could not decide on it. 

The boat with flowers, borrowed from the funeral rites of Indians, Scandinavians, Polynesians, and other peoples, symbolizes the transition to another world. 

The girl meets a mermaid who promises to help with the transition. 

The gesture of the mermaid and the girl refers to the painting “The Creation of Adam” and symbolizes the interaction of a real person with a mythical creature, as well as the promise of a new life — in this case, life after death. 

At the end of the story, we see that the girl did take her last step. 

And since the mermaid in the last frames is real, that is, the hope that her promise was true and the girl will open her eyes in her other incarnation.