The modern population has exploded, and the number of deaths has soared, but the underworld's staffing levels have not increased since the Ming Dynasty. Ghosts must queue to be reincarnated, with an average wait of 47 years. More and more "overdue ghosts" are stuck in the human world, causing supernatural incidents to occur one after another. The underworld's leadership decides to reform the system: outsource the work of "persuading overdue ghosts to reincarnate voluntarily" to companies in the human world, since the living are more effective at persuading the dead than grim reapers are.
