In Los Angeles, California, Seth is one of many angels who watch over humans and protect them in unseen ways. Seth's main responsibility is to appear to those who are near-death experience and psychopomp them to the next life. During this task, Seth and one of his fellow angels, Cassiel, enjoy asking people what their favorite thing in life was. Despite these daily encounters, they have trouble understanding human beings and their ways, as angels lack human senses.