The dead sit in heaven and look through long telescopes at life on earth and their own funerals. Wonderful little ceremonies recount the cremation of little Carla who is buried in a butterfly coffin in the open country, the stormy burial at sea from an old tug, the mourners' parade of tractors in a little village, and the farewell ceremony for the sprightly old lady Lilli Blau who decides on her birthday to take leave of this life. There is always something happening that ought not have. Not at a funeral! The film recounts life's little shortcomings with dry humour, tenderness and mischief.