The film follows a boy named Sam who can't think of any sins to tell the priest at his first confession.

Jacob, Sam's friend, devises a solution in the form of a prank, but the result is tragic.

Sam, an eight-year-old attending a Catholic school, and his trouble making friend Jacob prepare for their first confession.

The plan backfires when Farmer Collins pulls off the main road before he sees the stolen scarecrow.

As soon as the farmer leaves, however, another car speeds down the twisted and deserted street and, believing the scarecrow to be a dead body, swerves to avoid it and crashes into a tree.

Sam walks up to the steaming car and sees a woman and a little girl alive, but severely dazed and bleeding from the head.

Jacob tells Sam to meet him at the tree where they hid the scarecrow after dinner.

During the fight Sam accidentally pushes Jacob into the same cliff they dumped the scarecrow the day before, killing him.