The protagonist Chen Mo, an unemployed accountant, inherited a "ghost account book" when he returned to his old house in the countryside to collect his grandfather's belongings. This account book does not record money, but only "karma debts" - the unfulfilled wishes of the dead souls, the stolen longevity, and the life debts owed. Every time an account is cleared, Chen Mo can receive Yin De or Yang Shou as reward. But as the accounts became clearer and clearer, he discovered that there was something wrong with the "general ledger" of the underworld. Someone was secretly making false accounts and tampering with life and death.
