Certainly, this entire realm is "Hell".... This city, as well as what lays outside it. I suppose going by Buddhist teachings, this place supports the system which guides spirits on to their next destination, and what lays beyond its walls is the various forms of purgatory and punishment a soul may face before being reborn.

[Matoba pauses to consider something, hitting him the same as it does Kim.] ....I have wondered where all the human spirits might be, given the population of this city.... So, perhaps.

Perhaps we will find out? [Matoba smiles, cheerfully.] With time.