Set in a world divided between the divine realm of Devaloka and the human world of Naraka, the story follows Luca Milda, a merchant's son who discovers he is the reincarnation of the deity Asura. After rescuing Iria Animi, the reincarnation of Inanna, they embark on a journey to uncover the truth about their past lives and the mysterious artifact known as the Manifest. Their quest leads them to confront the oppressive regime of the Capital Kingdom of Regulum, which seeks to capture individuals with mystical powers, known as the "Fallen." Together with allies who share similar past-life connections, they strive to change the fate of their war-torn world.