Ordinary man Li Shengdai leads a mundane and difficult life. As a poor but good man, he donates his only savings to those in need. However, one day, a beautiful girl, Hu Xuedie, suddenly appears at his door with a strange contract, marking the beginning of an unknown and mysterious turn in this ordinary story...

One merit point can be exchanged for one minute of life. Doing a good deed earns one merit point. Committing a bad deed deducts one hundred merit points. Saving a mortal earns ten merit points. Killing a mortal deducts one thousand merit points. Saving a good person earns fifty merit points. Killing a good person deducts five thousand merit points. If you have enough merit points, then congratulations, immortality is no longer just a dream!