Kawakami Taiki Manga

A man is stabbed by a robber on the run after pushing his coworker and his coworker's new fiance out of the way. As he lays dying, bleeding on the ground, he hears a voice. This voice is strange and interprets his dying regret of being a virgin by gives him the [Great Sage] unique skill! Is he being made fun of !?!

From MangaHelpers: The Katjvarna Empire and the Kioka Republic are at war, and Katjvarna is currently defending their border against Kioka's attacks. Yatorishino is from an influential family in the empire, and she's taking the high ranking officer exams. To make sure she passes at the top, she's convinced lazy, anti-war, girl-crazy Ikuta to take the exams as well and help her, in exchange for a favor from her family. The first, written test goes as planned, and then they head off on a boat for the next. Unfortunately, the boat sinks, and Yatorishino, Ikuta, some other examinees, and a mysterious, important little girl are stranded behind enemy lines! [tethysdust]