The work takes the form of an art book, consisting of various sizes, monochrome collages, abstract pictures resembling sea waves and six literary essays written by Katarzyna Czeczot, Agnieszka Pindera, Jonas Nobel, Stanisław Ruksza, Agnieszka Taborska, and Bartek Zdunek.
The title of the work is based on a contradiction — the final, the ultimate end and simultaneously an eternal repetition of fate. Today, deadline means a final date for completing the project, but in POW camps during the American Civil War — literally it meant the death that awaited after crossing the line / leaving the designated area of a camp. The sea personifies this contradiction or paradoxical logic — the infinity of the horizon but also the end, the risk of death and being lost in the limitless water. Stanisław Ruksza and Katarzyna Czeczot write about the inevitable entanglement of water and death, as well as the mermaid’s song, Fellini’s soprano singer or the creator of an underwater opera — Juliana Snapper. Orzechowska's work is intended to undergo continual changes, and its completion will be marked by the artist's death.