Tetsuo and Misaki spend their days talking ghosts down from their worst moments instead of just filing paperwork. The show knows the real work happens when you actually listen, and it finds genuine laughs in the mess of people who refuse to let go. Comedy timing stumbles more often than it lands, but when the trio clicks, watching them drag a spirit toward peace feels less like a job and more like watching friends do something that actually matters.

Tetsuo Tanba works for the Japanese Angel Federation's Send-Off Department, a branch of angels charged with finding earthbound spirits and guiding them on to the afterlife. He and his leader, Misaki Kurogane, make up the Dandelion Clan of the 21st Division. While other angels hurry to close their cases, Dandelion works at its own pace. They hear out each spirit's lingering regrets and help settle whatever keeps it tied to this world before sending it onward. Tanba's constant scowl and harsh words cover a kind heart, while Kurogane looks girlish but is a formidable force, rumored to have put the legendary soul of Musashi Miyamoto to rest. One of their cases is an elderly man's spirit running at top speed in a frantic bid to escape. The result is a supernatural action comedy about sending the dead on their way.