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To save his 14-year-old brother Shino from dying after a severe hit-and-run accident, a poor supermarket clerk named Valen strikes a bargain with Lucifer (disguised as a man named Lianous). In exchange for instantly healing Shino, Lucifer binds Valen into lifelong service as a "Collector." Armed with a supernatural ledger, Valen's first assignment is to confront a wealthy mogul and collect his debt to ensure his brother stays alive.