In this adaptation of Alberto Casella's stage play, Death assumes human form in order to discover why men fear him. Posing as a Prince Sirki (and played by Fredric March), Death appears as a house guest at the villa of an Italian duke. While "Sirki" is present, Death takes his titular holiday, and no one on Earth dies. Grazia (Evelyn Venable) the fiance of the duke's son, becomes attracted by the strangely ethereal Sirki. Against his better judgment, Sirki falls in love, and Death for the first time experiences Humanity. Disturbed by the sensation, he decides to shuffle off his mortal coil, but before leaving he tries to shun Grazia, who insists upon going with him. The duke, who has been in on Sirki's secret all along, begs Death not to take away the girl. To scare her off, Death assumes his actual form, only to discover that this is how Grazia has always seen him. Determining that love is as strong as death, Death allows the willing Grazia to accompany him into the nether world.
~ Hal Erickson, All Movie Guide