Yuunana

A gray fox that grew up in the forest was shot and killed by a hunter. After death, unwilling to reincarnate, the fox clung to the Grim Reaper and worked by his side. The Grim Reaper granted him the name "Yuu" and assigned him the code name 77 as his assistant.

One day, the Grim Reaper collected the soul of a cat that had been hit by a truck.... This cat happened to be particularly cute and was favored by an angel, allowing it to be reborn as a human. Before reincarnating, the cat wished to have a family in the human world and decided to adopt a child. It set its sights on the little fox by the Grim Reaper's side. The cat pleaded with the angel and successfully bribed the gray fox with berries and promises of food and shelter, persuading "Code 77" to become its child.

In the end, both "Code 77" and the cat became human, with the cat taking on the role of the fox's mother. However, when the reincarnation process was complete and the gray fox finally arrived in the human world to find his "mother," he realized she was unbelievably stingy. She gave him child-sized clothes, casually handed him second-hand coats, and insisted that, as her son, he should support his "old mother." And so, she threw him into the entertainment industry to make a living with his talents.