The plot of the film tells the story of a guardian angel named Gabriel (Reeves), whose unsuccessful attempt to show a struggling human (Ansari) that money doesn't solve problems leads to him switching bodies with his wealthy employer Jeff (Rogen), causing Gabriel to lose his wings and descend to Earth to live among humans, while the man takes over Jeff's body and means of existence. Later, Gabriel becomes roommates with Jeff, while the work he used to do as an angel now begins to revolve around them.