The movie hinges on the mystery of why Will Smith - "Ben Thomas" - an intense (but obviously haunted by his past) professional is going around to a variety of people and confronting them at their work. He challenges them, even stalks them, presenting himself as an IRS agent doing audits.
He's auditing all right. He's auditing their souls.
Ben has something - shall we say - unique to offer each person he meets. He can change their lives.
The gift he ultimately gives is priceless. It is handled so well with the performances, with the editing and build-up, that even though you may very well figure out what he is going to give (we are savvy movie-watchers, are we not?), you cannot stop watching.
In lesser hands, the story would be pure romantic fluff. For those who are "realists" you may not be touched by the message (Rotten Tomatoes critics: 32% / RT Community: 74%).
But if you are, as I am, a believer in Jesus Christ ( -or find Him attractive - or Christianity compelling -) you may be doing the same thing as I did by the movies' end - weeping in awe.
Its Easter season folks.
If you won't watch The Passion of the Christ, then do yourself a favor and watch Seven Pounds.
"Love never fails."