
Starving from his long fast, Tsukiyama batters Nishiki while Kaneki gambles on a desperate plan: letting Touka feed on his flesh so she can meet the Gourmet at full strength.
Tsukiyama complains that fasting in anticipation of eating Kaneki has left him ravenous. He pounds Nishiki Nishio down, taunting that he lost because he cannot manifest his kagune, and likens kagune to engines fueled by human meat, insisting that only the finest cut, Kaneki himself, will raise his power.
Touka Kirishima comes to and warns that the Gourmet could handle them both bare-handed, blaming her own sluggishness on Yoriko Kosaka's home cooking. She proposes eating Kimi for energy, but Kaneki refuses. Nishiki buys time again and is savagely thrashed once more, swearing to kill Tsukiyama even at the cost of his life. Turning the same engine logic over, Kaneki concludes that Touka must consume his flesh to gain the strength to stand against the Gourmet, recalling that she and Tsukiyama were once evenly matched at their peaks.
Touka bites into Kaneki's arm, and the sight sends Tsukiyama into a frenzy. As he rushes her, she rises at full power with her kagune unfurled, warning him that nothing in the room is his to claim.
Tsukiyama explains his fast and his engine-and-fuel view of kagune. Kaneki has Touka eat his flesh to restore her power. Touka stands at full strength to face the Gourmet.

Naruto vs Luffy with the twist nobody asked for: Luffy tickled Hinata on date night, and she kind of liked it. We break down the whole fight and commit to a winner....

There are no women on Namek. That isn't an oversight, it's the biology. Why we handed Piccolo the one thing his own species rules out, and why it had to be trap soul....
In Chapter 44, a starving Tsukiyama batters Nishiki Nishio while Kaneki gambles on letting Touka Kirishima feed on his flesh so she can face the Gourmet at full strength.
In Chapter 44, Tsukiyama has been fasting in anticipation of eating Kaneki, which leaves him ravenous and drives his frenzied behavior throughout the fight.
In Chapter 44, Kaneki has Touka Kirishima eat his flesh because he reasons, using Tsukiyama's own logic that kagune are fueled by human meat, that only this will restore her strength enough to fight the Gourmet, whom she once matched evenly.
In Chapter 44, Tsukiyama compares kagune to engines fueled by human meat, insisting that only the finest flesh, meaning Kaneki himself, will raise a ghoul's power to its peak.
The title Incarnation, drawn from a word tied to taking on flesh, mirrors Touka Kirishima regaining her strength by consuming Kaneki's body in Chapter 44.
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