Lyric discussion by Kodos86 

Cover art for Deliverance lyrics by Opeth

It looks like hes talking about drowning someone (face down beneath the waterline/gazing into the deep); the "piercing sounds" would be the victim's screams. Once the person is killed, all thats left of him/her are the scars he/she left on the narrator.

Salvation for the victim comes being murdered, and in commiting the murder, the narrator has lost his deliverance.