At the end of the Dharma era when spiritual energy was exhausted, demons and monsters began to run rampant in the city. Lu Jiuyin, a young man who works the night shift in a funeral home, accidentally inherited the "Book of Ferry" passed down from his ancestors and was forced to become the "debt mediator" between the Yin and Yang worlds. During the day, he deals with complaints from strange customers, and at night, he collects debts owed by evil ghosts, and he also has to be wary of routine loans from black intermediaries who cultivate immortals. When Yama Palace announced bankruptcy and reorganization, and the evil ghosts from hell poured into the world collectively, he could only hold up his ancestral code scanning gun and smile bitterly: "This evil ghost, do you support the installment of your three hundred years of debt?"