In the opening of the film the main character, Anne Marie (Kate Bosworth), has a terrible wipe out (this sets the conflict of the story, after a wipe out can she get her nerve back to ride the big waves?) with psychedelicly treated film.
After her poor noggin makes violent contact with the rocks on the North Shore we hear a lot of waves and breathing and noise – but we also hear the whispering of a narrative. If I heard it correctly, and I think I did, it was Kate reading lines from the Tibetan book of the Dead (more background, or buy it here).
I wonder if it is is a reading from the first bardo, encountering and describing the first moments when the soul is rent from the body.