Dilbert has a near-death experience at a gas station, and finds that the afterlife is exactly like the office. Meanwhile, a group listening to a multi-level marketing speech become hypnotized, and through a bizarre accident caused by a crashing space shuttle and the birthday kit create a religion based on Wally. 

Dilbert is arrested and sent to jail after the boss frames him for a fatal traffic accident that kills multiple nobel prize winners. Once inside, he applies his knowledge of mathematics and engineering to prison life and takes over his cell block.