Lili:mesta

The people on Earth who die become born in heaven. The people in heaven who die become born on Earth. The energy that keeps this cycle of souls going is called "Ferichita", a heart of gratitude, by the people in heaven.

The main character, Morishima Tomoharu, is a candidate-in-training at an organization that collects Ferichita on Earth. He's been transferred into a boarding school with his childhood friend Ousaka Naoko and classmate Shinonome Airi for internship.