Chichikov, a mysterious middle-aged gentleman, arrives in a provincial Russian town with the bizarre objective of purchasing the legal titles to deceased serfs who remain on the census rolls. He travels across the countryside, visiting various landowners to acquire these 'dead souls' for a scheme involving a mortgage scam. The narrative follows his interactions with a series of eccentric, often grotesque, provincial figures who represent the moral and social decay of the 1840s Russian landscape. The story unfolds as a picaresque travelogue, utilizing a third-person omniscient narrator who frequently interrupts the action to provide social commentary.

Readers and critics frequently highlight the work as a foundational example of Russian satire that diverges significantly from the later, more introspective works of Dostoevsky or Tolstoy. Discussion often centers on the author's ability to transform a mundane bureaucratic premise into a sprawling, comic panorama of human folly. Many observers note that the pacing is intentionally episodic, reflecting the aimless nature of the protagonist's travels through a stagnant society. The effectiveness of the atmosphere relies heavily on the author's sharp, observational prose rather than complex character development or high-stakes action. Readers often find the work to be a distinct study in social critique that remains relevant for its depiction of greed and administrative absurdity.