Framed by his mentor and betrayed by his sworn brothers, accountant Chen Mo was saddled with eighty million in illicit debts. Taking a leap of faith, he returned to three years in the past and gained a pair of debt-seeing eyes—the old debts hovering above everyone's heads are crystal clear, except for his own empty head. Starting from a tiny eighty-yuan debt at the vegetable market, he pulls on the thread to uncover the interconnected relationship network behind lenders, real estate developers, and energy tycoons, with the ultimate mastermind being the benevolent-looking Teacher Zhao. At the banquet, he sees red characters above the other man's head: Owes Chen Mo a life. In this lifetime, every single debt will be settled fair and square.