A handsome young millionaire wastes his life in parties and debauchery. When his father dies, he inherits him on the condition that he works and marries, but he gets drunk and dies in an accident. A fat and poor bum in love with the waitress of a restaurant, robs the factory where he works as a watchman and when the police arrive he falls from the roof and dies. Both arrive at the reception of the afterlife and receive a new opportunity. They are given pills to temporarily recover their bodies, but they confuse them and end up exchanging them, which causes trouble and entanglements with their girlfriends and friends.