Uuuuh, it's about this delinquent kid who dies and comes back to life because he died on accident. No one expected him to actually try to save a kid who was going to be hit by a car. By coming back to life he develops these spirit powers that he then has to use for the greater good and yada yada. He teams up with some other demons who owe favors to the spirit world and they fight evil and stuff. I love it. It's my favorite anime even if it's hard to describe...