Yin and Yang (feng shui) masters were once very popular in northern Anhui, China. With the advancement of funeral reform, many of them have faded from the social stage. However, Zhang Shudong still pursues this profession. Zhang Shudong is the third child in his family, so he is called "Yin Yang San". This film uses the chaptered form of ancient story-telling to present the protagonist's own application of Yin-Yang, the Five Elements, and the Eight Trigrams to calculate dates and determine directions, helping the deceased be buried smoothly. Burial is a significant event, and Zhang Shudong is an expert in this field. Despite a lifetime of burying others, Zhang Shudong's own funeral was extremely quiet. However, all these twists and turns are, in his view of life and death, nothing extraordinary. Others explain Zhang Shudong's death as "revealing too many secrets of heaven, and thus incurring divine punishment".