What is the afterlife? The Dreamworld, a whole world built by the Dreamstress. Taking dead souls from Earth and reincarnating them in its own, where every individual can be given the ability to 'dream' or have a 'longing'.
However, there is a separation between the Reincarnateds. The Reincarnated and the Guilty, the guilty are put under a trial by the Dreamstress once they have lived in peace under a set amount of time. Through this trial they can have redemption or fall further into their unchained desires, to become a better man of great depth or a living nightmare.