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Shinigami ni datte, Ai wa aru.

There's more than one Grim Reaper, but they all share the same job: to watch over people and eventually escort their souls to the afterlife. In extraordinary circumstances, a Reaper can give a soul an extra 30 minutes and 30 seconds of life to resolve something left unfinished, but it's only meant to be used under exceptional circumstances. Join one Reaper who cares too much for his souls to allow them to die without one last chance at life.

(Source: Mangamo)

Note: Based on the story 'Thirty And a Half Minutes' by Snippy MJ, winner of the Grand Prix from the Silent Manga Audition.