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The millionaire merchant Pazukhin quarrels with his son Prokofiy over the latter's attachment to the Old Believers and his second marriage to a young, poor girl. Prokofiy, eager to inherit his father's vast fortune upon his death, is distressed by this quarrel, especially since the state counselor Furnachev, who is married to Prokofiy's sister, constantly suggests to Pazukhin the idea of disinheriting Prokofiy. Upon learning this, Prokofiy, in order to secure the inheritance, shaves off his beard and puts on a frock coat, deciding to reconcile with his father.