Eliot Deacon is a funeral director who owns a quiet funeral home and seems to have a strange, almost unsettling way of interacting with the corpses he prepares for burial. His quiet, almost meditative manner masks a darker side, especially when he meets Anna Taylor (/actor/catherine-frot), a middle school teacher who comes to the funeral home to pay her respects after the passing of her beloved piano teacher. Their encounter sparks the beginning of a disturbing series of events.
That same night, Anna finds herself in emotional turmoil after an argument with her boyfriend, Paul. Distraught, she drives away, only to be involved in a traffic accident. Instead of waking up in a hospital, she awakes on an embalming table in Eliot's funeral home. Confused and terrified, she quickly learns from Eliot that she has actually died and is now part of his world. Eliot tells Anna that he has a special gift — he can hear and communicate with the dead — and displays a collection of photographs of corpses he claims to have helped transitioned peacefully. He injects Anna with a fictional drug called hydronium bromide, which he says relaxes her muscles and prevents rigor mortis from setting in.
Eliot insists that Anna must come to terms with her death and warns her that she cannot see her loved ones yet. Despite her efforts to escape, she is kept against her will as Eliot manipulates her, claiming that she had been living a life she didn't truly embrace. Over time, Anna begins to believe she is really dead, especially after Eliot shows her her reflection, revealing the corpse-like pallor of her skin. This pushes her into a profound psychological struggle. During this ordeal, her student Jack visits the funeral home, and Eliot impresses upon him that they share a special gift—similar to the biblical miracles of Jesus raising Lazarus—and offers to teach Jack more. Jack, fascinated, accepts the offer and is later seen burying a living chick in a box, hinting at Eliot’s disturbing teachings and the potential consequences of such "gifts."
As Anna's time in the funeral home continues, she desperately pleads for one last chance to see herself alive. Eliot obliges briefly with a mirror, and her breath condenses on the glass, shocking her into realization—she is not truly dead. She accuses Eliot of lying, but before she can escape, Eliot injects her one final time, and she slips into unconsciousness. During her funeral, Paul places the engagement ring he had planned to give her that very night on her finger, believing she was lost forever.
The story takes a darker turn after the funeral. Paul, overwhelmed with grief and alcohol, becomes increasingly aggressive and suspicious. Eliot taunts him, encouraging him to confront the truth and see for himself that Anna is truly dead. Meanwhile, as Anna awakens in her coffin, she screams and scratches at the satin lining, desperately trying to escape her entrapment. Driven by grief and intoxication, Paul rushes to the cemetery in a drunken state. When he finds Anna there, alive and crying out, they share a touching reunion, with Anna reaffirming her love for Paul.
However, the nightmare is far from over. Paul notices an odd sound—Eliot’s gloves and scissors on his embalming table—and questions what is happening. Suddenly, he finds himself back in the funeral home, with Eliot standing over him, preparing his body as he had done with Anna. Eliot coldly explains that Paul never made it to the cemetery because the accident killed him; he was never truly alive after the crash. Paul protests, insisting he's still alive, but Eliot silence him with a deep penetration into his torso with an embalming trocar, sealing his fate.
This haunting story explores themes of mortality, the thin line between life and death, and the dark depths of obsession. Eliot’s unsettling ability to communicate with the dead and his manipulative psyche create a chilling atmosphere, leaving viewers questioning what is real and what is illusion until the very end.