Tobei lived during the edo period in Japan. As he grew he learned that to survive he had to take. To "take" what he needed he committed several gruesome crimes. So at the age of 16 he was beheaded.
For 300 years Tobei's soul has been in hell and has been tortured, by Ose, to repent his sins. Many times with no avail Tobei has tried to escape. One day he is offered a way out of hell. If he can capture 108 sins in 108 days he will be set free. Without thinking what the risks will be he accepts the offer.