Usher wrote a letter to his best friend to come over. He wanted him to stay for a bit so he can overcome some of his problems he has.
Ushers twin sister is dying and puts her body in a vault in one of the walls. Madeline cheeks and chest are still flushed.
usher hears weird sounds when a storm hits and runs in the room talking about something.
The sounds he hears are echoing in the house Usher said she outside and his friend opened the door but no one was there until he opened the door. He tripped over his chair and a big wave of heat come through the door.
His twin sister leaps upon him as she is pushing him down in to a glowing red whole. Seconds later he's died.
His best friend had to see the house collapse and disappear in the water and fog. Eventually, the house was gone and the last time he sees the house.