商业新秀柳云因为黑白无常的操作失误意外亡故，还未实现自己成为首富的目标，柳云并未放弃希望，而是利用商业思维，抓住黑白无常的错误，逼着她们让自己获得了新生，附身在了一个因为赌博而家破人亡的败家子柳云身上，从最难开局重新利用自己的商业知识和智慧，重新一路逆袭，将生意从一个凡间的小地方，一直做到了三界，成为了新一代的财神爷。
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