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Jacob is a young outdoor wildlife photographer and writer living and working in Seattle, Washington, where he meets the love of his life, Maria. The two fall in love fast, but their love story is short-lived when Jacob dies while protecting Maria. In the afterlife, Jacob is chosen to be a Taker. Jacob learns that a Taker is someone that is sent to retrieve the souls of those who have just died. The Taker guides that person to the afterlife, where they stand before the Council, who will determine their fate: heaven, hell, or reincarnation. Jacob is taught how to be a Taker by a member of the Council named Barry. The two build a quick bond and become close friends. Jacob's new life as a Taker changes when he learns the terrible news that the love of his life has also passed away. Jacob will do anything to be with her again, including breaking the Taker's number one rule. When Jacob manipulates the Council and interacts with his reincarnated love, it sets in motion several unexpected events that he must get through to prevent losing Maria again. These unexpected events go deeper than Jacob could ever imagine and unlocks what his true destiny really is.