Ben Thomas (WS), an IRS officer is going around helping people in severe trouble. He is looking for people who are good at heart and helpful by nature. He has donated every part of his body, that he possibly could, to people who are strangers. Emily Posa (RD) is one of them. She has a congenital heart problem. While helping her Ben comes quite close to her.

And then we come to know why he is doing it.... well actually he is not even Ben, that's his brother.