Hapless corporate accountant Ludwig Nebelfeld can't catch a break. He is divorced, lonely, stressed; his boss is a bureaucratic tyrant, his beautiful colleague Irene a merciless, unreachable flirt, the intern openly taunts him, and his best friend and only ally recently died of a heart attack. Even worse, none of this is coincidence. The tortured Nebelfeld doesn't know that he has, in fact, become the plaything of three young, malevolent gods: Lupp, Zagel and Schirbel, who torment the accountant for their own sadistic pleasure.

But Nebelfeld's deceased friend reaches out from the afterlife and, in a dream, gives him a cryptic hint: the perpetrators of Nebelfeld's misfortune all have specialties, quite like the corporation's employees: Schirbel controls money, Zagel romance and social relations, and Lupp one's self-perception. Nebelfeld does not retain much of the dream, but follows his intuition: Being an accountant, he begins to hedge his bets – to act in ways that assure him success in at least one area of his life, even if the other two fail. Without knowing it, he thus outsmarts at least one of the malevolent gods at each turn. A triumph, no? No, a disaster: According to the Universal Natural Law of Existence §368 B, "[a] Human Being must never be equal to or above a Divine Entity in action or spirit", or the Universe will begin to refute and dissolve itself. Nebelfeld's wit therefore threatens the very existence of everything.

The bumbling gods, aware of the cosmic bureaucracy, realise this with a panic and set out to destroy the defiant accountant, but he is proving slick. The Reincarnation Bureau steps in and summons a Muse to be reincarnated as Nebelfeld's department supervisor. She is to dissuade Nebelfeld from defying the gods without explaining the situation, as a human being must never learn about the true workings of the cosmos. Her options are limited, and time is running out: Every day, the fabric of the Universe unravels further, and everything in existence – Nebelfeld, humanity, the gods, the Reincarnation Bureau, and Being itself – edges closer and closer to its implosion and annihilation... all while Nebelfeld does not have the faintest idea of the gravity of his seemingly mundane actions. Can this end well...?