The film is loosely inspired by the first part of Leo Tolstoy's posthumously published 1911 novella The Forged Coupon.

A young man, Norbert, enters his father's study to claim his monthly allowance.

Yvon tries to pay his restaurant tab with the forged notes, but the waiter recognizes them as counterfeit.

At home, his mother advises him to deny everything, and she goes to the photo shop with a bribe for the owners to let the matter rest.

He and two friends rob the shop's safe and begin an ATM card skimming operation.

In need of money, Yvon acts for a friend as the driver of a getaway car for bank robbers.

"[4] Tom Milne found L′Argent to be "unmistakably a masterpiece", noting "the extraordinary apotheosis of the final sequence," and the "breathless wonderment in the last shot of onlookers frozen as they gaze into the empty room from which all evidence of crime has gone.

The critics consensus states, "Economically told and sweeping in scope, Robert Bresson's swan song is a haunting indictment of money's destructive power.

"[6] On Metacritic, the film has a score of 95 out of 100 based on six critics, indicating "universal acclaim".