The film takes place both in Heaven and Earth. In Heaven the souls of small children who are going to be born for the first time are prepared to start their lives by the Teachers, the souls that decided not to be born. The main character is a boy who has to make the most important decision: if he should be born or become as one of the Teachers. The boy finds out that in his future life he will have to go through many difficulties and tragedies… What will the little boy choose in the end?