Heaven is a place with crumbling ceilings, an aging Jesus, and angels and saints entertained by human sexuality. On earth, Christmas, 1999, Jacques, who`s dying of cancer, meets Sophie, pregnant and abandoned. Her babies and his death are due in the spring. Jacques runs a cabaret facing bankruptcy because his landlord insists on a 15-minute speech about Jesus every evening by the boring Bernard, and all the customers leave. Jacques prays for Bernard`s removal: Heaven arranges a car crash. Jacques keeps a tape recorder handy, narrating his final days, focused on composing memorable last words. In Heaven, the dead Bernard keeps watch over Jacques and Sophie, with saving effect.