In Taiwan, people believe that by burning paper money and some paper-made objects, the deceased can receive those items in another dimension. Jimmy (30, adult) who has been working in the center for a long time, has never received anything for himself. He has been envious about those who have someone sending items to them from the upper world, as that means there’s still someone remembers them from there. Until one day, Jimmy unexpectedly received a manifest with his name on it. The items wasn’t well listed, but when the item arrived to Jimmy, he found out that it was something he owned when he was still alive. The thing made him finally decide to face something that he had been hiding in his heart for so long. He needs to go back to the world of the living to solve it, and then reincarnate.