Yama, ruler of the Underworld, reincarnates on Earth. As Yan Fei, a humble delivery man, he faces poverty and his mother's critical illness. In a twist of fate, a spoiled customer pushes him to his limits, leading to his heart attack. With his mother needing immediate surgery, Yan Fei's life hangs by a thread. Upon death, he discovers his true identity and the power to save his mother.