Lu Chuan, a college senior, was broke and destitute. Just as he was about to jump off a building, he was struck by a black light and unexpectedly inherited the dilapidated Palace of Yama. With the Yama's Seal in his palm, the Judge's Brush, and A Qi the little ghost subordinate—he started from scratch to rebuild the underworld. Saving his grandfather, cutting off old relationships, capturing evil ghosts, destroying the fake Yama, and trading a hundred years of his lifespan to restart reincarnation. When the Heavenly Court invades, he opens the cycle of reincarnation to absorb thirty thousand heavenly soldiers; the nine-layered underworld is finally completed, and one hundred thousand ghost subordinates return to their posts. From a poor student to the new Yama, the gates of the underworld are open for every departed soul.