An old man dies and his spirit goes to Heaven, but it turns out to be entirely different to anything he had ever imagined in his mortal life.He discovers that it is governed by very strict rules, many of which goes against the grain especially when he has to account for all the bad things he did when he was alive.. One of his tasks is to be sent back to Earth as an Accompanying Angel to report on a Seraph and later returns to unravel a situation that could affect the whole planet. He meets the Cosmic Joker who takes him to Hell with surprising results and, very clearly, spirit life is nothing like anything he had expected.