Mahoubae are spirits created when a dying mortal signs a contract offered by a reaper. They take the form of humanoids with long, snake-like tails. Most have mammal-style ears, ranging from felines and canines to rodents and other variations. Their legs often feature fur, ending in small paws with visible paw pads.

It is common for Mahoubae to alter their appearance using magical items, adapting features to better suit themselves. This can include changes such as flowers growing from their tails or larger paws, for example. All Mahoubae possess a spirit gem, typically located on the chest, though it can rarely appear on the forehead or hands. This gem holds their spirit and is extremely difficult to damage. If cracked or broken, it can weaken the Mahoubae and cause lasting harm.

When a contract is accepted, the soul is transported to Rise, a city within the afterlife inhabited by Mahoubae, Synthibae, and Vaythos. The city is structured with corporate systems, filled with offices, housing, and even entertainment such as cafes and movie theaters.

Upon arrival, a reaper directs them to their assigned branch of Second Chance Corp, where they wait to be processed by an administrator. Once approved, they take on their new form as a Mahoubae. While reapers are selective, referrals and personal judgment can influence who is offered a contract.

SC Corp acts as the central authority within Rise. New Mahoubae begin as Office Bae (OFB), handling administrative work such as processing paperwork and confirming soul transfers.

After adjusting to their new existence, they are assigned off-realm work within mortal worlds. During this time, Mahoubae begin to develop their abilities, including summoning their work uniform directly from their soul gem.

These uniforms are unique to each individual and cannot be damaged by outside forces. Many Mahoubae also create or acquire a wand to help channel their magic. While some are mass-produced, most are custom-made.

OFBs are sent or summoned into different worlds depending on demand. They may accept or refuse summonings based on the nature of the request.

Some focus on hunting dangerous entities, rogue Mahoubae, or Kumogami. Others take on summoning-based work, interacting directly with mortals for short or extended periods. These contracts often result in higher payouts due to the level of involvement required.

As mortal expectations have shifted, some summonings have become more personal in nature. Because of this, reapers often select individuals suited to either handling those requests or focusing on protective roles.

All Mahoubae can transform into an animal form through magic. This form differs from their standard appearance and is often used for travel, combat, or accessing restricted areas.

Mastery of this transformation takes time, and newer Mahoubae may struggle to maintain it for long periods. More experienced individuals can sustain the form more easily.

The animal form typically resembles a dragon-like creature that reflects aspects of their original design. Features such as ears, tail shape, and body structure vary, though fox-like and wolf-like traits are common. Body length often correlates with experience, though the exact reason remains unclear.