Maxim and Valentina work in the Department for the Distribution of Souls — 24 hours before the death of a person, they must determine where he will go — to hell or heaven. And since both are guaranteed paradise under an employment contract, Maxim is trying to earn extra money and sell a place in paradise to oligarchs, and Valentina dreams of returning her husband from hell.
One offended grandma curses the rogue official so that he cannot take bribes. The curse is coming true... Now dishonest money simply burns up in his hands. And this happens on the eve of receiving the biggest bribe of his life! If the official does not rid himself of the curse within 24 hours, a cruel reprisal awaits him.