Earth to earth, water to water. The body weight of a newborn child is up to 85 percent water, but in adulthood, the ratio can be cut into half. In a way, people dry up as they grow older. In Claudia Tosi's documentary, people drink water, watch the rain and wait for their death. The Perfect Circle depicts a man and a woman, Ivano and Meris, who spend their final days at a hospice in the hills of Reggio Emilia, Northern Italy. Their illnesses are in the terminal stage and they know that death is only a matter of time. But the ever-nearing end may fleetingly be forgotten, like when they close their eyes and get lost in the music - until the bodies being carried out next door once again remind them of the inevitable. Death also becomes a part of life for the patients' loved ones, who want to spend the last available moments with the soon to be departed.