Predposlednyaya instanciya – The Russian comedy-fantasy series "The Penultimate Instance" tells the story of two employees of an unusual organization called the Department of Soul Distribution, abbreviated as DSD. Max and Valya make decisions about where to send each person after death - to Hell or Heaven. They deal with ambiguous cases, tallying up the number of good and evil deeds committed by the deceased during their lifetime. Max doesn't hesitate to sell a ticket to Heaven to millionaires, while Valya wants to rescue her spouse from Hell.