The series revolves around a dying man (or already dead, depending on the sketch) and Death, who appears in the classic form of a skeleton with a cape and scythe. However, Arkas' Death is not a frightening figure, but a... "public servant" of the afterlife:
Death: He is cynical, often bored, but possesses a disarming logic that dismantles every fear or metaphysical anxiety.
The Dying Man: He represents the average person who tries in every way to negotiate, delay the inevitable, or understand "why now".