Ben Thomas (Will Smith) is a man deeply depressed after an accident where, by using his cell phone while driving and his car wandering across lanes, he was responsible for the deaths of 7 others, including his beloved wife. He decides to kill himself to help seven struggling individuals to try and make up for his terrible mistake. His brother (Michael Ealy), who works for the IRS, is deeply concerned about his state of mind. Ben steals his brother's IRS ID to access the IRS database and to find and meet people who he believes worthy of his gifts which includes body organs and material possessions. Holly Apelgren (Judyann Elder), Ezra Turner (Woody Harrelson), Connie Tepos (Elpidia Carrillo) and Emily Posa (Rosario Dawson) are among those who he identifies to help. He has a plan for when he identifies his 7 benefactors that requires his best friend Dan (Barry Pepper) sees that his wishes are carried out.