Toast one last puff
And two last regrets
Three spirits and
Twelve lonely steps
Up heaven's stairway to gold
Gaga is comparing leaving this man to leaving drugs and alcohol. She takes “one last puff” before heading off for a better place.
She could also be describing kicking her past drug habits and her subsequent rise to fame.
“Three spirits” refer to the Father, the Son, and the Holy Spirit, and “twelve lonely steps” refers to to the twelve-step programs of AA and similar organizations.
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