The working title of the story was "Daughters of the Air," which are spirits who, as Andersen conceived them, can earn souls by doing three hundred years' worth of good deeds. At the end of the story, one of these spirits explains to the Little Mermaid that they do as many good things for humankind as they are able so that, at the end of those years, they can receive an immortal soul and "take part in the happiness of mankind". The spirits also explain that because the Little Mermaid refused to kill the Prince and has spent so much time in pain while still doing good things for men, she has "raised to the spirit-world" and can participate in the three hundred years of good deeds alongside the Daughters of the Air.