The title is shown while the camera tunnels into the newly-found precious stone, on a microscopic level. This transitions into an endoscopic view of a colonoscopy, as the images zooms out to a doctor's office, the doctor interpreting the image.
SPOILER: The end is almost a mirror image of the beginning, with the camera tunneling into Howard Ratner's (Adam Sandler) face, again on a microscopic level and again transitioning, but this time into what is possibly the beginning of time, and showing the night sky.