由高桥留美子原作漫画改编的TV动画《境界之轮回》第三部。制作阵容和声优基本不变，继续讲述真宫樱和六道轮回一起引导幽灵至轮回之轮的轻松生活。改编自高桥留美子同名漫画，2017年春开始播出。讲述少女真宫樱自从幼年时被堕魔死神带离之后，获得看见幽灵的能力。在学校里樱遇见具有死神血统的同学六道轮回，随后真宫樱和六道轮回一起引导幽灵至轮回之轮。由于轮回经济拮据、家徒四壁，平常靠超度灵魂赚取奖金以外，非常节约用钱，从不将钱花在非生活必需品上，引导灵魂之时也常用便宜的道具使灵魂升天，但绝对尽心尽力地了结幽灵的遗憾以帮助他们正常地轮回转生。在同一个高中上学的死神少年·六道林，能看到幽灵的少女真宫樱。两人每天都过着解决学校里被寄来的灵魂烦恼的日子，由于某个情况而非常贫困的玲子，在买死神道具的时候也要向樱花借钱。两人虽然互相在意却没有进展，但却出现了百发百中（？）的占卜师和害怕的契约黑猫，还有与林木有缘的人物，事态超、混乱！在樱花的灵界中也被卷入了奇想天开的放学后还要继续下去！！
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