The Spirit of The World Tree manifests within the surreal space-like dimension of the afterlife, specifically after Hanappe Yamada's suicide. This cosmic entity, associated with Yggdrasil, the Norse world tree, takes the form of a large feminine figure with white hair and red eyes, incorporating visual elements reminiscent of Hindu deities.

Her function is to judge deceased souls for reincarnation eligibility. She employs a symbolic scale to measure the quantity of love and appreciation received by the deceased during life. During Hanappe's judgment, the scale reveals evidence contradicting his belief of universal unlovedness: someone on Earth still valued him. Based on this measurement, she initially permits his reincarnation.

However, she decrees his rebirth must occur in a new form, rejecting his desire to return to his previous life. When Hanappe resists, she deploys demonic minions to pursue him through the abstract and grotesque landscape of her realm. This realm features a womb-like vortex for absorbing souls awaiting rebirth. Her minions engage Hanappe and intervening demons in combat near this vortex during the confrontation.

The scale incorporates symbols representing male and female genders positioned at either end. Hanappe's soul rests between these symbols during the weighing process.