Gassal tells the story of a gassal who pursues the question "Who will wash me when I die?" and tells the story of Baki, who decides to reshape his life after coming face to face with death. Living side by side with death as a gassal, Baki discovers new meanings about life while looking for someone to wash him. The series invites the audience to both think and understand the value of life, while also offering an enjoyable experience with humorous elements here and there.