Levy's brief work is cast as a poetic dialogue between an angel from Heaven and an accountant from Hell. The angel wants to spirit the accountant away from his dreary existence of disengaged routine; the accountant, however, despite vague notions of a better life, prefers to stick to what he knows. As their meeting becomes a romantic and comedic romp with modern malaise as a backdrop, Levy makes us laugh even as she poses troubling questions.