Max Lowell, a lone Aureate Immortal, attempts for the third time to breakthrough to True Immortal status but fails. Faced with an enormous loan debt and oppressive repayment terms, he opts to use a reincarnation talisman to escape eternal servitude as a slave. Max is reborn in the Mortal Realm, inhabiting a body with an identical soul also burdened by debt. Adjusting to the weaker spiritual energy of this world, he begins to adapt. The episode ends with Max confused when someone calls out to him about 'Queenie,' his wife, revealing his new mortal identity and setting up his personal conflict ahead.