From the anime/manga/live adaptation : Kimi no suizou wo tabetai In a documentary, people would eat a specific organ to heal that specific organ in their own body. So you eat a liver if you have something wrong with you liver, same with the heart, or pancreas. If you eat flesh or organs from a loved one that their soul will live within you. Haruki was an introverted loner and when he accidentally discovered that Sakura had pancreatic illness she decided to get close to him and together they crossed things off her bucket list. Slowly he changed from not wanting to get involved with anyone, to finally letting someone into his heart. It was right after he confessed to her that he cared, the very next day, that she died. Not from pancreatic illness, she was horrifically murdered. His last message was "I want to eat your pancreas". But before that, There was another message. This is the message: