In Theaters December 19, 2008

Using his cell phone while driving, Ben Thomas' (Will Smith) car wandered across lanes. He became responsible for the deaths of seven others, including his beloved wife.

Unable to forgive himself or raise the dead, Ben sets out to give new life to seven deserving individuals to make up for the seven lives he destroyed. He poses as brother Tim (Michael Ealy), who works for the IRS to gain access the IRS database and to find and meet people who he believes worthy of his gifts, including body organs and material possessions.

Ben's plan threatens to unravel when he begins to fall in love with one of the people he is trying to help.