Brian, a pathetic loser, dies on Christmas Eve. The Devil makes a proposal - Brian avoids Hell, keeps his life, and becomes a millionaire. But in seven years, The Devil will return to collect a debt for each year he's been alive. Seven years later, it's Christmas Eve again. And The Devil has come to collect. The price? Seven lives for seven debts - all to be taken within 24 hours, or Brian faces an eternity of torture in Hell.