The film applies a back and forth narrative to tell the story of gravedigger Irya and his belief in Siddhas, nomads whose arrival is considered auspicious. It is believed that if the death of a person coincides with the arrival of a Siddha, the soul is sure to go to heaven. Irya and his wife are made known of their arrival through dreams. In fact for Irya, if a Siddha appears in his dream, it denotes a death in the village. However, once despite dreaming of a Siddha, Irya is told that there is no death in the village. He goes to the house of an ailing village elder, anticipating his death but is sent back by the caretaker saying all is well.
Cobb, a skilled thief who commits corporate espionage by infiltrating the subconscious of his targets is offered a chance to regain his old life as payment for a task considered to be impossible: "inception", the implantation of another person's idea into a target's subconscious.