Fathoms of Atonement

Jinshuilang, a mer, tries to atone for his past mistakes that killed his best friend, Huoliu. He was able to save Huoliu's soul for reincarnation. After a century of searching and regretting not having realized his feelings for Huoliu sooner, he finally finds the reincarnation of his best friend, now a human named Wen Honglin. But the price of a second chance may be more than he can bear.