John Milton (Nicolas Cage) is a offender who has broken out of Hell to kill Jonah King (Billy Burke), a cult leader which fooled Milton's daughter into joining his followers in the wake of Milton's passing, only to kill her and her husband and also sneak their daughter - Milton's granddaughter - to be forfeited in a Satanist ritual. After both Piper and Webster have left, Milton demonstrated to be alive (seeing that he is already dead they can't die again) with the Accountant and agrees to go back to Hell with himbut warns that, one afternoon, he will escape again. The Accountant claims that he resembles it, insinuating that chasing him may be the very fun he'd ever had. They then drive off in the gates of Hell, to the town of Dis.
Milton and Piper then meet Milton's friend Webster (David Morse), that provides them a new car. Piper finds that Milton had to depart his daughter to protect her from his former partners and this is exactly why she was easily controlled by King. She also discovers that the Godkiller was stolen by Milton by Satan himself also gets got the power to completely destroy the soul, preventing it by moving to Heaven or Hell. Meanwhile, the Accountant finds that Milton is trying to rescue his granddaughter from being forfeited and decides to help him, because, if there is one thing he hates more than spirits that escape, is innocent souls sacrificed by madmen. At a shady hotel, while Milton is having sex with a waitress, and Piper is in another room, Milton is assaulted by King and his men, who heard about his own return. Milton is able to kill almost all of these, while having sex with the waitress. Milton utilizes a gun labeled"The Godkiller" to take the Accountant out of the road. They then follow King to a church, they input, just to be ambushed by King and caught. Piper is kidnapped and Milton is left for dead, but awakens and kills King's men before following his RV yet again. Indoors, Piper breaks free and fights King before leaping out of the RV and on Milton's automobile. King then shoots down them and escapes. After interrogating some of King's followers, Milton finds that the ritual will occur in Stillwater, a prison in Louisiana. Milton's car is damaged, so he sabotages Piper's car and follows her to deal with it in trade for a ride to her home, that will be on the way to Smithfalls. Milton tells Piper that they can not guarantee her safety and that she should leave, but she ensures that she's with him until the end. They then placed to Smithfalls, evading the troops of Sheriff Cap (Tom Atkins) with the support of the Accountant and finally arriving at Smithfalls, where Milton slaughters King's men before they can sacrifice the kid. King eventually shoots Milton and requests among his servants to kill the child. However, the girl, who'd previously been fond of the infant since King stole it, finds herself unable to perform the deed, so allowing Milton to grab the Godkiller and shoot King, ruining his soul. The Accountant appears and interrupts the infant, that's distributed by Milton to Piper. She and Webster assert to take care of the toddler as Milton dies in Piper's arms. There, Piper sees Frank having sex with another woman and they become a fight, with Frank beating up her. Milton beats him up, knocks him out and steals the keys of his vehicle, taking Piper along with him on a ride to Smithfalls. After interrogating Frank, he discovers that Milton and Piper are heading to Louisiana and suggestions the police into helping him by impersonating an FBI representative.