Ad director Wan Ting-fang, with little time left to live, receives an unusual offer from underworld emissaries: film an adult movie for ghostly audiences, and he’ll gain more time on earth. Short on resources, he enlists his mother-in-law Hsiao-fang, whose unexpected enthusiasm reignites his creative spirit. But when their forbidden project catches the City God’s attention, Ting-fang's final deadline draws near.