Jacob, a young boy living in a coastal town is plagued with guilt that he is responsible for his brother’s tragic death in a surfing accident. He has withdrawn from life, surfing and his best friend Alex. The course of the boys’ lives will forever change after a car accident leaves them in a vivid spirit world between life and death. This realm brings their deepest fantasies to life and manifests their greatest fears. Two possibilities exist: They will either face these fears, confront the painful memories of their pasts, and thus be given an opportunity to rejoin life, or they will run from them, leaving this world for a false and idealized one presented by Kali, a mysterious female spirit, who promises to free them from pain, save them from The Darkness and reunite Jacob with his brother.