Sam Oliver lives at home with his parents in the Seattle area. He has always wondered why his Mom and Dad were so easy on him, whether it was sports, school, or career choices, and so hard on his younger brother, Keith. Sam dropped out of college ("It made him sleepy", his mother explains) and takes a dead-end job at the 'Work Bench', a home-repair superstore similar to Home Depot (the pilot was filmed at a Canadian Tire in Burnaby, BC). He spends the rest of his time hanging out, playing video games, and pining for his co-worker Andi Prendergast (Missy Peregrym).

On Sam's 21st birthday, his parents are behaving very strangely and Sam himself is seeing hellish visions and experiencing odd events. His father (Andrew Airlie) eventually explains that they had promised their firstborn child to the Devil (Ray Wise) because Sam's mother was very sick. Although the couple intended to cheat the devil by having no children, this plan goes awry when Satan convinces their doctor to lie and tell the couple that they cannot conceive in exchange for wiping his gambling debts clean. Sam is born shortly thereafter.

After informing him of his fate, Satan explains to Sam that he must serve as his bounty hunter, tracking down souls that have escaped from Hell and sending them back using his new powers (which have included telekinesis and electrical powers) and vessels (with a Italian inscription reading: "Lasciate ogne speranza, voi ch'intrate" / "Leave all hope, you who enter") specially designed for each job (such as a Dirt Devil vacuum cleaner). Although Sam initially balks, Satan tells him that should he refuse, then Sam's mother's soul is forfeit. Unwilling to sacrifice his mother and convinced that he is doing good in the world by tracking down evil souls, Sam accepts his fate and, with the help of his slacker friends, begins his new life tracking down the corrupted souls trying to escape their own eternal rewards.

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