Luka is the Goddess of Rebirth. She alone bears the heavy responsibility of giving the souls of the dead another chance at life, as well as reincarnating those lost across time and space. In depictions, she is a morose young woman who wears a pink or white flower and a billowing white dress that never seems to stop moving, with silver-white hair and blue eyes. She is often noted as having a close connection to the Goddess Celia.
In recent history, Luka has seemingly grown fond of assisting mortals without much prompt. It's not clear if this serves a goal for her, or if she has simply become more benevolent with the passing of time. Occassionally, she will accept Lavio's judgment on whether or not a person should be reincarnated.