Office workers Maksim and Valentina evaluate souls for afterlife. Maksim sells paradise spots to oligarchs. Valentina schemes to free her hellbound husband, despite rules.

Maksim and Valentina work in the Office for the Distribution of Souls: 24 hours before a person's death, they must determine whether s/he will go to heaven or hell. Since an employment contract guarantees that both will go to paradise, Maksim is trying to earn extra money by selling a place in paradise to the oligarchs, and Valentina dreams of springing her husband from hell.