The film tells the journey of Mrs. Lệ, who works in retrieving bodies of the deceased from the river to return them to their families. During her work, Mrs. Lệ offends Ma Da, a vengeful spirit living underwater that often drags people down to replace it in order to reincarnate. Their grudge leads Ma Da to kidnap Nhung, Mrs. Lệ's daughter. Mrs. Lệ must seek help from those around her to find a way to rescue Nhung and uncover the secrets behind the vengeful spirit Ma Da.