This is a short audio drama of Mirage of Blaze Volume 38 阿修羅の前髪 Ashura no Maegami (The Forelocks of Asura). I'm guessing that this excerpt is from the part where the Futsunomitama or "Sword of Rebirth" fails to save Kagetora's dying soul and Naoe is angsting about Kagetora's eventual death. Note that Naoe isn't actually talking to Kagetora. He's having an internal struggle with his own despair and the positive voice in his heart manifests itself as Kagetora.

Many thanks to the anonymous Chinese fan who provided a Japanese transcript of the track.

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( Translation )