Early in the morning three surfers draw out to sea to brave the waves. On the road they get an accident. The nineteen-year-old Simon Limbres transported to the hospital in a comatose state, where the doctor finds that his brain is dead. He is kept alive by machines. His parents must quickly make a difficult decision about possible organ donation. 见证一个美好事物的消逝。Tres beau. Sublime et intime。修复人性的恐惧。残躯已死，心跳不停。一颗心脏的两段人生。作。再生。形式之于生命。对于他们而言，“明天”是奢侈。既然注定要离开，那不如好好跟世界告别。 一起致命意外牵起陌生故事的延续。赛门不知道，这个黎明会一去不返。赛门和好友三人于清晨逐海冲浪，尽兴出游换来回程的疲劳驾驶，酿成无法挽回的伤害。年纪轻轻的赛门，人生才刚开始，却因车祸陷入脑死，只能靠生命维持系统活着。就在赛门父母还难以接受事实的当下，医生勇敢告知，赛门的生命可以拯救其他垂危的性命，建议进行器官捐赠配对。同一时间在巴黎，一名深受心疾威胁的母亲正在等待心脏移植，赛门的心跳，将为这位坚强母亲注入重生的力量......
