A lot of childrens' books about death are either specific to one
religion, or not spiritual at all. This book is a nice bridge
between the two extremes. It alludes to the metamorphosis of caterpillar
into butterfly, and it describes death as change of form rather
than an ending. It also talks about how the living can comfort
the dying and how the we cherish memories of them after death.
All of this is brought up very tenderly, in the context of a squirrel
whose friend, a tree, is dying. The book even touches on the emotions
of anger and fear, without dwelling too much on negatives.