“The Three Elsas” is a subjective look at the passage of time viewed through the relationship between three generations of Elsas. It is the farewell of a granddaughter (the director of the documentary) to her grandmother. The mother is situated between both generations and is the conductor of all the emotions. As a medical doctor she has experienced death very closely, now it is time for her to accompany her own mother on this path. She tells us what she feels, how she lives this process, and how she transmits all of this to her daughter.