Miku fools herself by denying the fact that the man she loved doesn't love her back, despite that deep down inside she knew that his heart never belonged to her. She then says that she is not going to regret nor lament what happened.
Unable to bear the rejection, the girl kills the man and finally makes his heart is her's (literally). Meanwhile, in her mental breakdown she is unable to understand that the man is dead. She thinks that he will wake up soon and finally recognize and love her. The song ends with the girl singing: "Open your eyes now. Kiss me now. Look at me, I'll wait you...".
The song explains the background behind the first song. GUMI was a child that was gifted with magical skills, such as to see in the people's hearts. One day, she grew tired of that and it is implied she used her magic to erase her presence, and began a lonely life in the woods.
One day GUMI, now an adult, found a dying woman with her baby (Miku). Due to the circumstances, seeing for the first time someone with a pure heart and foretelling a dark future for the infant, she decides to raise the girl as her daughter, in an attempt of protecting her innocence and avoid her dark future.
The years passed, and Miku grew to be a young lady. One day a wounded man appeared near their house. Miku helped him and gave him shelter in their home (much to GUMI's chagrin) until the man recovered and could leave the home, leaving behind a meaningless promise. Miku, who fell in love with that man, couldn't understand why her mother didn't approve her feeling for that man. Miku, who didn't know evil, couldn't see lies of the man and didn't accept the arguments that her mother gave her.
Miku went in search of her loved one just to find her heart shattered. Her pure heart was not able to handle the treason triggering the events in the song Abre los Ojos and fulfilling GUMI's prediction.
GUMI found Miku after she committed the crime and, despite everything, she just hugged and comforted her daughter saying: "Close your eyes my darling, and everything will be fine".
