To unlock this achievement, the player must complete Jake's last level (scene 15, Withdrawal) without dying in the 3rd and last floor. Once they have completed the level, Jake will be picked up by a 50 Blessings Operative and taken to a discreet location. Once the player has control of Jake again, pick up the floppy disk on the desk before the 50 Blessings operative gets back. After he kills Jake, the player will be given control of Evan Wright and all that's left to do is pick up the floppy disk again with all of Jake's belongs to get the achievement and unlock The Abyss bonus scene.
- To complete the third floor easily do this: Choose the Irvin mask to clear the first two floors easily, then before going to the third floor pick up a gun (anything but a shotgun). When you're in the third floor shoot and some enemies will come, repeat this until there are 3-5 motionless enemies remaining. Remember to pick up the floppy as Jake, then as Evan and you will unlock the trophy/achievement.
The name of the achievement is a reference to a Friedrich Nietzsche quote: "Whoever fights monsters should see to it that in the process he does not become a monster. And if you gaze long enough into the abyss, the abyss will gaze back into you."