The episode opens with a woman confronting her husband, Chester, after discovering he secretly borrowed a large sum, needing it to save face for a family New Year's visit. Meanwhile, the woman's friend, Shirley, helps pack for a hospital discharge, feeling guilty for causing Chester's allergy. The wife stresses that a specific folder contains vital documents. In a moment of reflection, the wife recalls how Shirley destroyed a million-dollar contract in a past life, for which she was asked to forgive. Now, as she faces Chester's new debt, she wonders who will be asked for forgiveness this time.