The anime expands on the,funeral ceremony with more character reactions than the original manga.
While the episode is focused on the funeral, it follows up on Gaara, who begins to question his existence based on Naruto's words and finds a new path, apologising to his siblings. Naruto (Dub) Episode 80
The core theme of the episode is that while lives end, the ideals (the fire) they left behind continue to burn. The anime expands on the,funeral ceremony with more