Suspended investigator Shen Yan can see the "karma IOU" condensed from injuries and evasion of responsibility, and can also use precious memories as collateral to borrow one of the debtor's skills. When investigating a case of refusal to compensate for a fall from a building, he and economic investigation policeman Lin Jianxia discovered that behind insurance, medical and charity contracts, someone was passing on the diseases, accidents and guilt of a few people to ordinary people who were unable to refuse. What's even more dangerous is that his father, who has been missing for thirteen years, is actually one of the founders of this system. Every time he settles an account, he gets closer to the truth and further away from the most precious person.
