We've all lost loved ones. And having to say "goodbye" - be it unexpectedly or led by decision - can be the hardest thing to do. We all mourn, grieve and we celebrate the memories that made that loved one so precious to us. With that in mind, think for a second - how would Death itself feel if Death itself lost a loved one? This is a story of the everlasting Spirits of Death and Life - the best of friends since either can remember. Whenever a mortal passes on, the Spirits of Death and Life are charged to guide that mortal's eternal soul to its' final destination, be that Paradise or Purgatory. The two Spirits usher the soul together, Death sees their sacred duty as a competition - a game to be bested. However Life - appreciating the complex virtues of humanity - laments, often sending other Spirits to comfort friends and families ... and Life has grown quite weary of Death's cavalier attitude. At Life's insistence, the two aged entities travel to Earth and inherit two recently deceased bodies. By chance, Death inhabits the body of a young man and Life occupies the body of an elderly woman. Over time, Death is moved by the human experience and all its intricacies ... and then, Death falls in love - fascinated with a very beautiful girl named Miri who has a very unique destiny. But the more Death loves Miri, Death is killing her, it is the Spirit of Death, after all. And Miri is developing deep feelings for the young man, unbeknownst that Death animates the body from within. It has therefore been decreed - Miri's time on Earth is to come to an end. What is Death going to do?