Compared with the "Regulations" and "Measures", the "Regulations" are mainly characterized by the more important nature and wider scope of the things and problems involved. The content is highly generalized; The effective time and space range is wide and the stability is strong. There are relatively strict restrictions on the status of the formulation and issuing organs. If only the State Council has the power to use the administrative system, "Regulations formulated by various departments of the State Council and local people's governments shall not be called" Regulations "(see" Regulations "issued by the State Council on April 21, 1987" Provisional Regulations on Procedures for Formulating Administrative Regulations) The Party's system is also limited to "the formulation of rules and regulations for the Party's central organizations to regulate the work, activities and behaviors of Party members" (see the "Regulations on Handling Official Documents of CPC Organs" issued by the General Office of the CPC Central Committee on May 3, 1996); Generally, it belongs to "independent" normative documents, that is, it can create new rules by itself.
肉身之眼晦暗不明，见近不见远，见前不见后，见明不见暗，看到的并非确凿无误存在。外表看起来丝毫没有任何存在感的夏冬青（刘智扬 饰），有一个不为人知的秘密，他可以看到另一个世界的众生。自幼在孤儿院长大的他大学刚刚毕业，正准备考研，此时他正四处求职打工。在此期间，冬青被444号便利店录取。据说这家便利店半夜12点后会闹鬼，原来这里正是两个不同纬度空间上的连接点。在冥界担任公务员的赵吏（于毅 饰）直接管理着便利店，他自称“灵魂摆渡人”，每天迎来送往，指引鬼魂们去往应该去的世界。冬青和性格直爽的女孩王小亚（肖茵 饰）则成为一个个灵异事件的见证者。
