Transitioning is a Taiwanese documentary film regarding death. The film leads viewers into the ICU and the hospice at the Taipei Tzu-chi Hospital, where people are enduring pain and struggling for life. Having no choices, most of the patients lie hopelessly and wait for their terminals coming. The closest people to these patients are the healthcare crew, who have never experienced dying as well. Although their training equips them to battle with death, frustration still devours them because they are playing a game impossible to win. No one is immortal, and what Transitioning tries to convey is an attitude of appreciating life by presenting the intermediate state of life.