Shi to Kanojo to Boku Yukari

The protagonist, Yuusaku Matsumi, has the ability to perceive and hear ghosts, experiencing their lingering emotions such as fear and loneliness. He becomes aware of someone else who is also trying to assist spirits, motivated by the same ability to see them. This person possesses the power to help ghosts who continue to hold onto their unfulfilled emotions and relationships. Yuusaku is drawn to this individual, as he shares a deep emotional connection with the ghosts and their unresolved feelings.