They walked to where the others were, with Light pondering over what just happened between them.
They had gotten inside after they got drenched during their talk on the rooftop about how they weren't so different from everyone else.
Light was sitting on the stairs and drying his hair when L walked behind him and spoke, "Well, that was awful!"
Without even looking at him, Light retorted, "It's your fault. You were standing in that rain."
L responded, "You're right. I'm sorry."
As he closed his eyes and vigorously dried his hair, he felt a cold hand hold his foot, sending a pleasant shiver down his spine.
His eyes snapped open as he asked in confusion and slight annoyance, "What are you doing, Ryuzaki?"
L looked up at him and replied with wide eyes, "I thought I'd help you. Since you're enthusiastically drying yourself off."
Flustered at L's response even though he hid it under a faked look of irritation, he quickly said, "You don't have to do that."
But L insisted, "I can give you a massage as well. It's the least I can do to atone. I'm pretty good at it."
Realizing that L would keep on bothering him if he didn't let L help him and that a part of him actually liked the feeling of his foot in L's hand, Light averted his eyes and spoke, "Do as you please."
L replied, "All right."
Light had a sneaking suspicion that L knew that he was going to die today. The mention of "atoning" for everything he did to Light made his heart feel like lead: he didn't want L to atone for being right through out.
L stared at Light's foot for a moment as Light looked on in anticipation before he placed his hand with the towel under Light's foot, holding it.
L squeezed Light's foot, eliciting a soft 'oof' from Light.
Wondering what L is doing, Light called out, "Hey."
L simply massaged Light's foot and spoke, "You'll get used to it."
Light watched as L stopped what he was doing and resumed staring at Light's foot, drops of water dripping from L's raven black hair on to Light's foot.
Light let out a breath and, taking his own towel, dabbed at L's hair, "You're still wet."
L looked up at Light as if realizing it only now and mumbled, "I'm sorry."
Light gazed at L as he continued his massaging, their slow breathing filling the peaceful silence.
Light thought of the first time that they confronted each other.
He was frozen in shock as he registered the stunt L pulled using that criminal. Fear and excitement filled him when L taunted him that time, "So, come on! Try and kill me! What's wrong? Do it quickly! C'mon! Kill me! Come on, Kira! Try and kill me! What's the matter? You can't do it?!"
When L explained how much he knew about Kira, he realized the full extent of the information L had gained about him, including the 'hint' Light had unintentionally given him. He had finally met his intellectual equal! Someone who can actually challenge him! He was thrilled to say the least.
When he was talking to Naomi Misora to try to get her real name to kill her, she mentioned how he seemed like L and that she felt that the two were similar. He was surprised and gratified that she thought he was similar to L, as he had a high respect for L even though he intended to kill L.
The cameras placed in his room after he got rid of the FBI agents and Naomi Misora, revealed to him how much the police trusted L and the lengths L was willing to go to bring Kira to justice. So, he decided to trick L by using that potato chip bag and the mini-TV to prevent L from learning that he was Kira.
He then remembered L's most daring stunt in their cat and mouse game: revealing himself to Light. When that invigilator went to reprimand L, Light turned his head to see which student he was scolding as any normal person would do. The moment their eyes met each other, he felt something from him. He then shifted to that exact moment when L sat next to him in the opening ceremony and told Light who he actually was. To say that he was shocked was an understatement. He was gob smacked. L had literally just gone right up to him and said, 'I'm L'!
Never did he imagine that L would pull such a daredevil act! He was furious, because L managed to outsmart him, amazed and honored because L actually came out of the shadows to confront him in person and insulted because by revealing himself to Light, he made sure that Light won't be able to kill him without casting suspicion on himself.
Then that heated tennis match they had, made its way into his mind. There was a crowd of university students and teachers watching them, but it felt as if it was just the two of them, playing on a lonely tennis court, with Light trying to figure out L's motive for suggesting the match in the first place. Light had never played tennis so seriously before, even in the national championships he had participated in. After playing, they went to a coffee shop to talk. It was on the way to the coffee shop that L revealed that he indeed suspected Light to be Kira but that it was only about a 1% possibility. He laughed it off but the way L's cold black eyes looked at him while he spoke, mesmerized him and sent a pleasant shiver down his spine. He was jolted back to reality by L beating him again by saying that once he was sure that Light was not Kira and - since he has good reasoning abilities - he would like Light to work with him on the Kira case. This made it impossible for Light to ask a taskforce member to verify that the man he was talking to right then was indeed L. Light felt highly annoyed but a little awed that L had managed to beat him yet again.
The coffee shop was where L tried to get Light to admit that he was Kira for the first time. When he successfully dodged L's attempt to reveal himself, L praised his reasoning abilities, leaving him feeling all warm and flustered inside. That was also where he discovered the reason for L's weird sitting position: sitting normally apparently reduces his reasoning skills by 40%. For some reason, he didn't think of L as a weirdo for sitting like that. He felt that while L might be a master manipulator and liar, he is more genuine than anyone he has met. L's response to his demand for proof of L's identity, made him feel anxious and scared, wondering what he was thinking. He noticed those usually unreadable black eyes filled with admiration as L gazed at him, alarming him even more and making him feel flushed at the same time.
Then his father got a heart attack, resulting in them rushing to the hospital. He had expected his father to talk to him privately but instead he talked to Light in L's presence, showcasing the man's degree of trust in the celebrated detective. His father mentioned that if it was a normal person who got these 'killing' powers, then that person was unlucky. L agreed while Light himself stayed silent. As L went away in his car, Light told Ryuk that he had never felt unlucky since finding the Death Note, on the contrary, he felt very lucky. This was a lie. After his father and L put that idea in his head, he felt uneasy; he had indeed killed people who were not criminals simply because they were pursuing him: Naomi Misora, Raye Penber and the other FBI agents; when he wanted to kill only criminals to create his ideal world. He put aside that unsettling feeling and resumed being Kira.
That was when the second Kira came, forcing L to invite Light to the taskforce. L extended his pale hand for Light to shake. Light gripped his cold, rather rough hand firmly, feeling tingles down his back as L thanked him for coming. When L called him Lighto-kun, his face grew warm but he hid it with the need for him to start working on the Kira case. After Light expressed his opinion that the televised Kira is a fake and accused L of testing him, L explained that he did not test him, he simply wanted to convince the taskforce that this Kira was a fake. As L looked directly at him while stating his reason for keeping his theory from him, Light was entranced by L's depthless black eyes that stared deep into his soul. The moment L mentioned 'the real Kira' he was brought back to reality where he was faced with another of L's traps: asking Light himself to write the fake note from the real Kira. He was annoyed, but again found himself respecting and admiring this man who was determined to bring him down.
While he was writing the letter in the room with only L as a companion, he decided to mess with L and added 'You're free to kill L'. He gazed at L as he read the message he wrote, watching those obsidian eyes that sent tingles down his spine, roaming over the paper as he realized that he was falling hard for this man who infuriated him and who he must kill to pursue his dream of an ideal world. When L brought the extra sentence up, Light laughed it off as a joke.
Then he finally met the second Kira. When Misa met him and related her story, he felt good about killing the burglar responsible for her parents' deaths. This is what he wanted! Killing off those criminals to create a world with innocent, pure people! Why would L try to stop him if what he does is capturing criminals and turning them over to the authorities, which is similar to what he's doing: eradicating criminals?! He then focused on what Misa was telling and realized that he disliked Misa's clingy attitude at once, but he needed her so he pretended to love her. After they watched the announcement he had Misa send to the TV station, L sprung another surprise on him: L considered him, Light, as his very first friend! To say he was astonished was to say the least. That was the first time he reconsidered killing L. He felt something towards L that was more than just simple friendship but of course, he couldn't tell that to L, not when the two of them were supposed to be enemies. So, he responded to it by saying that he considered L as a friend too, feeling that, like him, what L told was a half-truth: he considered L as a friend and at the same time, a worthy opponent.
That night, after he talked with Misa, he hardened his heart and resolve to kill L the very next day by an accident as there would be no evidence of his involvement in L's death, taking a risk with his plan. But he did not anticipate L's plan: L came to campus the very next day as if to weaken his resolution which he somewhat succeeded at, as it made him hesitate about killing him. He felt victorious and slightly sad when Misa saw L's real name which allowed him to write his name on the Death Note by himself and kill him. He tried to hide his victorious grin, but noticed L's own triumphant grin and feared that maybe he found out that Misa was the second Kira.
He then called Misa's phone to get L's real name but it was L himself who answered it, revealing to have taken it when that crowd of students came to talk to Misa, annoying him immensely and increasing his respect for the man. L then captured Misa using the evidence of hair and snack crumbs found on those Kira video tapes, making him lose his wager. He thought wrong: instead of hiding, L chose to protect himself by staying with Light.
Light then thought up a plan to rid himself and Misa of any suspicion of being Kira and the second Kira and rather reluctantly, executed it. He went to the taskforce headquarters and put up a convincing act of suspecting himself of being Kira but being unconscious of it. He saw that L was still suspicious of him even though he had successfully convinced his father and the others that he might have been Kira unconsciously. However, L agreed and restrained him. After a week of confinement, he forfeited his ownership of the death note and lost his memories of it. After many days of confinement, he was led out by Aizawa and dropped off to his dad who drove the two of them and Misa under a bridge where he revealed that he was going to first kill Light and then himself as the UN had decided to execute them without a trial, freaking them out. But then the gun turned out to be shooting blanks and it was a test to determine their innocence. But L was still suspicious of them so he assigned cameras to Misa's house and cuffed himself to Light, surprising him.
He then remembered the 'date' he had with Misa, L accompanying him since they were handcuffed together. Noticing that L looked depressed, he asked why L was not that keen on capturing Kira. L answered that he was surprised his deduction was wrong and that Kira probably controlled Light to make L suspect that he was Kira. He then mentioned that based on the facts he had so far, he thinks that Kira's power can pass from person to person. Light said that Kira won't be easy to catch then to which L retorted that it was the reason he was at a loss. This angered Light who punched L in the face, sending him toppling over the potted plant on the floor, dragging him along. Surprised at Light's reaction, L looked up at him. He was furious that L didn't feel like doing anything just because Light is not Kira and his deduction was wrong. L replied that he may have phrased it wrong and clarified that it would be a waste for them to make a move so they shouldn't. He yelled at L, saying that they won't catch Kira if they don't chase him. He then grabbed L's collar and harshly said that L was the one who confined him and Misa. L indifferently said, "I know", and kicked Light in the face with surprising strength, sending him flying on to the up turned couch, along with L himself. L then explained to him that he wasn't at a loss because his deduction was wrong, it was because the case won't simply be solved as 'Light Yagami is Kira' and 'Misa Amane is the second Kira'. Then for the first time since Light had known him, he admitted, "I'm human. That isn't allowed?"
This made Light pause for a moment because he knew how it felt like when people have high expectations of you but are disappointed when you don't achieve it. But that didn't excuse L from feeling depressed just because Light didn't turn out to be Kira! He said as much to L who responded that it may be true: he wanted Light to be Kira. He got pissed and punched L in the face again, to which he retaliated with another kick. It then escalated to a full-blown scuffle till Matsuda called.
Once, during their Yotsuba group investigation, he was staring at L, deep in thought about whether or not he might become Kira if he had the death note. He then noticed that L looked slightly flustered which made him realize that L felt about him in the same way! L hid his feelings well and asked whether Light was angry that L was the only one eating cake. Light looked at him and said with a chuckle, "No."
While they tried to catch the Yotsuba group Kira, he and L were forced to stay close to each other and work because of the handcuffs, but they did so willingly and became better friends.
After they captured the Yotsuba group Kira, he got his hands on the death note which restored his memories of being Kira. He had won! He beat L! L will die soon according to his plan! Then he can become the god of the new world!