Death Spirit

Somewhere in the middle of a gloomy world, an incessant number of large queues could be seen moving towards a ridiculously large building in the distance. The construct was so enormous that it wasn't possible to see where it started or ended on both sides.

Inside that building, there was a nigh-infinite amount of counters, one for each one of the queues outside. As for the ones operating it, they were Spirits. Not only them, but the ones in the queue were also Spirits. Or, to be more specific, Death Spirits. 

On the top of the building, several words written in an unknown language could be seen. It didn't matter from where you looked. You could definitely see them. However, for those Death Spirits, reading those letters was simple.

The Universal Transition Organization!