Niu becomes a pariah in the village and his uncle Li feels deeply guilty about this. Taking the boy with him Li decides to go to the big city to look for work and start afresh. They find positions at a mysterious funeral parlor, Li takes his work with enthusiasm. He believes that serving the dead has just as much social value as serving those who are alive. He comes out with many ways to make the funerals as perfect as possible. He aims to send the dead peacefully on their way and give their relatives peace of mind. He never considers the possibility that one of the dead bodies might actually be alive...
 

Li and Niu encounter many bizarre things at the funeral parlor, confronting daily the realties and mysteries of mortality. But when death finally finds them, will they have the strength to laugh?