Dead Souls follows Pavel Ivanovitch Chichikov, an agreeable, well-mannered traveller who arrives in a provincial town and quickly ingratiates himself with its officials. His real business is strange. He means to buy up serfs, called souls, who have died since the last government census but whose deaths have not yet been recorded, so on paper they remain taxable property of their owners.
The reason for the scheme is purely financial. Sellers are glad to be rid of a tax burden on the dead, and Chichikov, once he holds a long list of these phantom serfs, intends to mortgage them to a bank as though they were living workers, raising money to set himself up as a landowner. The plan is less a story than a thread that lets Gogol send his hero by carriage across the Russian countryside.
The heart of Part One is a sequence of visits to landowners, each a sharply drawn type. Manilov is all empty sweetness and unfinished plans; the widow Korobotchka is suspicious and slow to bargain; Nozdrev is a reckless liar and gambler; Sobakevitch is heavy, blunt, and shrewd about price; and Plushkin has shrunk into a miser whose hoarding has rotted his estate and himself. With each, the haggling over dead names exposes a living defect.
Back in town, Chichikov's purchases first make him a celebrity and then a scandal. Rumors swirl about who he really is and what dead souls could mean, the officials panic, and his welcome curdles. He slips away, and only in the final chapter does Gogol supply his past: a childhood lesson to hoard money above all, and a career of small frauds that hardened into this larger one.
Part One closes with the famous image of Russia itself as a troika racing into an unknown future. Part Two survives only in fragments, since Gogol burned much of it. What remains widens the cast and gestures toward reform and redemption, including the hope that Chichikov might mend, but the book stands as an unfinished comic epic about a nation of dead souls dressed in living bodies.