Elliot's talk with his cellmate (likely God, or at least an angel) after the Devil's locked him up in jail.
Cellmate: [A person's soul] belongs to God. That universal spirit that animates and binds all things in existence. The Devil's gonna try to confuse you, that's her game. But in the end, you're gonna see clear to who and what you are, and what you're here to do. Now, you gonna make some mistakes along the way, everybody does. But if you just open up your heart, and open up your mind, you'll get it. Elliot: ...Who are you? Cellmate: (grins) Just a friend, brother. Just a really good friend.
Elliot's last wish: He wishes that Allison will have a happy life.
Not to mention the heartwarming talk he has with the Devil afterwards. Go figure!
Elliot: Why are you, you know...being nice? The Devil: Look, Elliot, I'm going to let you in on a little secret. The whole good-and-evil thing? You know. Him and me? It really comes down to you. You don't have to look very hard for heaven or hell. They're right here on Earth. You make the choice, and I guess you just made it.
Especially the part where Elliot admits that she is the best friend he ever had.