Eliot Deacon is the owner of a unique funeral home where he engages in gentle conversations with the corpses he prepares for their final resting place. His life takes an unexpected turn when middle school teacher Anna Taylor attends the funeral of her beloved piano instructor. Later that evening, after an intense argument with her boyfriend Paul at a restaurant, Anna drives off in a troubled state. Unfortunately, this distress leads to a traffic accident.
When she awakens, Anna finds herself on an embalming table in Eliot's funeral home, where he is in the process of removing her clothing. Eliot calmly informs her that she has passed away, claiming to have a special ability to communicate with the deceased. He presents her with a collection of photographs of those he has assisted in making their transition to the afterlife. To keep her in a state suitable for embalming, Eliot administers a fictional drug known as hydronium bromide, meant to "relax the muscles and prevent rigor mortis."
Despite her desperate attempts to escape and prove her aliveness to Paul, Eliot insists she cannot leave, asserting that she has not truly lived. When Paul requests to see Anna's body, Eliot declines him entry, scheduling a series of obstacles for Anna’s escape attempts. Eventually, she manages to find a phone, but when she contacts Paul, he hangs up, thinking it’s a cruel joke. Her belief that she’s really dead is cemented when Eliot allows her to see her own corpse staring back at her in a mirror.
In a twist of fate, one of Anna's students, Jack, visits the funeral home and is enthralled by Eliot, who tells him they share a miraculous gift similar to that of Jesus Christ. Jack, fascinated by the idea, eagerly accepts Eliot's offer to learn more, leading to a disconcerting scene where Jack is seen burying a living chick in a box.
As the preparations for Anna's funeral progress, she finds the strength to assert herself once more, demanding to see her reflection one last time. As she gazes into the small mirror, Anna notices her breath fogging the glass, immediately accusing Eliot of deceit regarding her supposed death. Eliot responds calmly, injecting her once again, sending her spiraling into unconsciousness. At her funeral, Paul silently honors her memory by placing the engagement ring he intended to propose with on her finger.
After the ceremony, grief-stricken and intoxicated, Paul confronts Eliot aggressively, convinced that Anna is truly gone. Eliot's taunts push Paul to confront the truth about Anna's fate, suggesting he should see for himself what has transpired. Meanwhile, Anna finds herself waking to the terrifying sound of dirt being shoveled onto her casket. In her panic, she claws at the satin lining, desperate for escape.
Under the influence of alcohol, Paul speeds toward the cemetery, where an emotional reunion occurs. Anna confesses her everlasting love for him, only for Paul to hear a mysterious sound that Anna claims is Eliot’s tools being readied for his next preparation—her body. In an agonizing twist, Paul discovers himself back in the funeral home, with Eliot looming over him, ready to prepare his body in the same manner as Anna's. Eliot reveals the grim truth: Paul was involved in a fatal accident and is now facing his own death, leaving him to cry out in denial as Eliot begins the embalming process.
