Three students, Devin, his girlfriend Bethany and their best friend Seth are having a relaxed philosophical discussion on their way home to campus. Devin can't except the other two's suggestion that the Big Bang was not God's work. Suddenly, their car hits a bump, goes of a cliff and falls into a lake. The three reach the shore only to realize that their dead bodies are still in the car. At first they are dumbfounded, but Seth and Bethany eventually conclude that this may be a bizarre example of the notorious philosophical question: "If a tree falls in a forest and no one is around to hear it, does it make a sound?" In other words, as long as no one knows they died, they will still exist and "live". They return to campus and try to adapt to their extraordinary situation, but religious Davin can't help but feel that they might be making a mistake and that cheating death may have harsher repercussions than death itself. Tension begins to grow between the three. Devin eventually learns ...