Japanese Title: ナラカゴク デスティネイション
Circle: Renegeza
Artist: InuInui

Narakagok(u) = naraka + jigoku ("underworld/hell" in Sanskrit and Japanese, respectively)

Story Description:

The Yama and her lazy shinigami visit the underground, the Palace of Earth Spirits. There, Eiki and Satori have a serious conversation.