In a post-human era with highly developed science and technology, due to the parallelism of immortality technology and low fertility tide, reincarnation fetal positions are scarce and the resources of the underworld are seriously oversupplied. Mengpo soup is being hoarded, the eighteen levels of hell are vacant, the ghost police are idle, and the management of the underworld has entered a "fiscal austerity period."
Against this bizarre background, Gu Ran, an ordinary social beast who died unexpectedly, entered the underworld. After being queued for reincarnation for 137 years, he was recruited by a mysterious woman as a "trainee" for the underworld's secret service, and was officially involved in a taboo storm that spanned three hundred years.