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菜埔（庄益增 饰）是一家雕塑厂的夜间保安，家中有一位重病的老母亲需要照顾。肚财（陈竹昇 饰）是菜埔唯一的朋友，菜埔经常在值夜班的时候把肚财叫过来和他作伴。一天，两人突发奇想决定看一看菜埔的老板黄启文（戴立忍 饰）的行车记录仪里记录了哪些影像，希望向来风流的老板能够贡献出一些精彩的片段以解两个独身男人内心里的寂寞之苦。 行车记录仪所记录的影像果然没有让菜埔和肚财失望，但与此同时，两人也发现了黄启文的许多不可告人的秘密。实际上，菜埔和肚财的一举一动皆没有逃过黄启文的眼睛，为了保住自己的地位和名声，他决定采取一些必要的行动。
Pickle is a night security guard at a bronze statue factory. His colleague, Belly Bottom, works as a recycling collector during the day, and Pickle's biggest pleasure in life is flicking through the porn magazines Belly Bottom collects in the small hours in the security room. Having late night snacks and watching television are an integral part of their dull lives. One day when the television is broken, their lives are changed forever. The story involves gods, the middle-aged men's sexual desire and the conversation between ghosts and humans. Maybe the audience will find it preposterous, but isn't life itself a farce?
酒肉穿肠过，权欲肚中留。一个人的宇宙。大佛普拉斯：佛像肚内的众生。有史以来最好玩的一部文艺片。Buddha or Puta？（大佛还是娼妓）。肚财是被启文杀的吗。如果可以发明一种新的电影类型名称，我会将它归类为：操蛋片。导演qna速记。电影中的那些旁白。大佛肚中的赤裸生命。
