该片讲述了在唐宋年代背景下，一个年仅8岁的孤儿润土，在某年月半节（又称鬼节）祭祀自己已故的祖父时，不慎落水而亡变成鬼魂后所发生的故事。该片全程以润土为主引导，在地府等待轮回转世期间，待到次年月半节重返阳间享受人们的供奉时，偶遇冤死的书生李守真，并且帮助他完成遗愿结束飘荡的生活。在重返地府接受审判时，书生为了报恩愿意代替依依暂缓转世，并把机会让给了这个缺乏家庭温暖的孩子。

The film tells the story in the Tang and Song dynasties in the background，a 8 year old orphan bentonite， in a half years Festival （also called Halloween ）sacrifice his late grandfather，what happened to the ghost died accidentally fell into the water after the story. The whole film with bentonite based guidance during the hell waiting for reincarnation，until the next day to return to the moon world enjoy human sacrifice，encounter Yuansi scholar Li Shouzhen，and hepled him to finish last end of life. In returrn to hell trial，in order to repay student willing to replace Yiyi suspension of reincarnation，and the chance to the lack of family warmth of the children.