Rocky Valentine, a thief, has knocked out the owner of a loan shop and steals the gems from the safe. When the police arrive, Rocky runs into the alley and tries to climb over the fence. The police open fire and hit him, and Rocky drops to the floor of the alley.
A white-dressed man steps up to Rocky and calls his name. Rocky wakes up and asks who the man is, and he introduces himself as Pip. Pip explains that he knows everything about Rocky, and that he’s there as Rocky’s guide. He assures Rocky that he’ll soon be fine, and Rocky demands answers. Pip has a notebook filled with everything in Rocky’s life, and he says that his job is to make sure that Rocky has every comfort. When Rocky wonders what the cost is, Pip says that there is no cost. Rocky draws a gun on him and demands his wallet, and Pip casually hands him $700. When Rocky wonders if there’s more, Pip offers to take him to much more. Rocky agrees, holding him at gunpoint.
Pip takes Rocky to an expensive apartment and informs him that it’s his. Rocky’s name is on the door and Pip gives him the key. The thief checks the master bedroom and confirms that everything is just as Pip has described. He demands to know what he has to do for all of this, and Pip insists that he can’t explain any further, and he works for someone else. Pip says that Rocky can’t meet his boss yet, and Rocky is willing to wait. The thief’s guardian picks out clothing for him, and Rocky enters into the spirit of things and picks out his own clothing.
Once Rocky is dressed, he discovers that an expensive meal has been ordered for him. The thief orders Pip to try it first, and Pip admits that he has forgotten how to eat in the last three centuries. Rocky figures that the food is poisoned and shoots Pip, but the bullets make no impression. The thief successfully shoots a lamp and confirms that the gun works, and sits down to take a drink. He realizes that the drink wasn’t there before, and asks where he is. Pip explains that Rocky is dead, and Rocky figures that since he’s got everything he wants, he must be in Heaven and Pip is his guardian angel. Rocky demands a million dollars and an attractive woman. Pip directs him to a drawer filled with money and a woman appears to dance for Rocky. Rocky tells Pip that he’ll soon want much more but for now, he dances with the blonde.
Next, Pip takes Rocky to a casino and he wins and keeps winning at roulette. He cashes out and tells the blonde to get his money, and then goes to the slot machine. He wins $600 on his first spin and gives it to another woman. They go outside and a policeman walks by. Rocky glares at him and complains that he thinks he’s tough because he’s a few inches taller than Rocky. Pip apologizes for the oversight and shrinks the officer down to midget size.
Rocky drives off with Pip and his women in his new car, and goes back to his apartment. He tells Pip to get him a new car but then orders the women into the bedroom so he can talk to Pip privately. He wants to look up some of his old friends, but Pip says that the place is his private domain made especially for him, and the women are just props. Rocky then asks how he got into Heaven, and figures that he must have done something particularly good to make up for all the bad he did. He can’t remember what, and Pip offers to take him to the Hall of Records to find out.
At the Hall of Records, Pip finds the file detailing Rocky’s life. Rocky reads it and can’t find a single thing that would earn him a place in Heaven. Pip asks him what he wants to do next, and Rocky says that he didn’t know. His guide tells him to dial when he needs him and fades away.
Rocky goes back to playing roulette and craps with a new group of women. He keeps winning no matter what he does, but leaves the money behind. Even when he plays poker with them in his bedroom, he can’t lose no matter how good a hand they have. Rocky tells the women to get out and a pool table appears in the room. He takes a single shot and all of the balls go in.
Frustrated, Rocky calls Pip, who instantly appears behind him. When Pip asks what is wrong, Rocky says that he’s bored and can’t stand winning all the time. The guide suggests that he could arrange for him to lose, but Rocky says it wouldn’t be the same when he knows it will happen. Pip suggests he rob a bank and Rocky agrees, but then realizes that there’s no chance he’ll get caught unless he arranges it. Finally, Rocky suggests that he doesn’t belong in Heaven and asks to go to the other place. Pip tells him that he is in the other place. Rocky tries to open the door and discovers that it’s locked, as Pip laughs hysterically.