A bag full of money lands in front of you. Is it luck? The answer to your prayers? Part of a predetermined plan? Or all of the above? Set in the chaotic streets of Istanbul, 40 is a story of three strangers making their way in a city of 12 million, all searching...for one bag. Shot entirely on location, '40' combines intense story telling with documentary style cinematography embarking on a synchronistic journey dealing with faith, love, luck, destiny, human trafficking...and a bag of cash that falls from the sky.

Kirpi, the vengeful practical joker finally finds a match for his habit: Tahir Yaman. Prank and revenge loop of the duo will drag them to very complicated situations.