A silent film depicting the ship-breaking yards of Chittagong, Bangladesh, a final destination for ships too old to ply the oceans. Every year, hundreds of ships are sent to these yards. And every year, thousands of people come to these yards in search of jobs. Risking their lives to save themselves from hunger, they breathe in asbestos dust and toxic waste. The ship has to die and man has to help it die, as if man and vessel were united in common bondage. The Last Rites bears testament to the resilience of the human spirit.