The Blue Hearted Woman is a beautiful woman in her forties, who has always lived her life with a dream of being rich someday. But she became indebted such that she cannot go out in public. One day, while she is trying to find something to eat, she meets two men. These men, who are twins, want to make an unusual deal with the woman. They propose to the woman to give all the money she needs, in reply to be buried for a couple hours in place of their rich mother. This proposal will give the men the opportunity to get their mother's heritage and at the same time the woman will be able to pay the debts to her past.