Lucifer, played by horror veteran Christopher Lee, tells Sammy that he must first convince a San Francisco accountant named Burnett J. Emerson (Jack Klugman) to sell his soul.
[1][2] Sammy, a demon in desperate need of a promotion, uses the scanners in Hell—the place looks like Mission Control in Houston—to watch as Burnett (Klugman) makes an inept attempt to rob the safe in the department store where he works.
He wanted to punish the company, but realizes that taking all the merchandise will harm the workers, his friends, and so tells Sammy to put everything back!
He tells him and Sammy points out that Burnett is still wearing the watch he gave him, which technically means he didn't put everything back from the robbery.
In defiance he throws the shovel into the furnace, and Bligh, the Devil's assistant zaps another into Sammy's hands warning him that his 700 year sentence can easily become 800!