The story continues from *Along with the Gods*, picking up as Gang Rim, one of the underworld messengers, pleads with King Yeomra to allow a trial that could uncover the truth behind South Korean Army Private Kim Soo-hong's wrongful death. King Yeomra agrees but sets a condition: the three underworld messengers must escort an elderly man, Heo Chun-sam, who has long passed away, to the underworld. 

As a result, the day-duty messenger Hae Won-maek and night-duty messenger Lee Deok-choon split up to carry out their tasks. However, the unsettled spirit of Heo Chun-sam remains tied to the mortal realm because he is under the protection of Seong-joo, the guardian deity of the Heo family. When Hae Won-maek and Lee Deok-choon eventually cross paths with Seong-joo, they are astonished to learn that the deity retains memories of their previous lives...