Oh, well, maybe "celebrate" ain't the right word for it. We get a lot of ghosts out at sea because of sailors and their intense regrets due to, y'know, the ocean bein' how it is, so it's a bit different. As merfolk, we set out bioluminescent lanterns like guide posts to stop from wandering into the spirit realm. We also play music so the spirits aren't lonely or sad as much.
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[ Ocean Halloween is wild. ]