"Dead Souls" is a multi-layered novel by the great Russian writer Nikolai Gogol, where the main character, the charming Chichikov, travels through provincial Russia in search of "dead souls". His idea is to buy "dead souls" from landowners, that is, in addition to the named serf population, who died or left, but are still listed in the correspondence, which allows the owners to cancel tax payments. One of the most famous works of world literature, "Dead Souls" combines satire, philosophy and psychology, revealing the deep problems of society. Gogol successfully combined the sharpness of social criticism with a deep understanding of human psychology, and his masterful language and poetics make this work an eternal classic. "The Descent of Chichikov, or Dead Souls" is a masterpiece that remains relevant and insightful in any era, thanks to its deep and unique irony, as well as eternal questions about morality and justice.