While out buying a game, a shut-in named Kazuma Satō mistakes a tractor for a speeding truck and rushes in to push a girl out of the way, dying from acute stress reaction as a result. In the afterlife, Kazuma is greeted by a goddess named Aqua, who offers to transport him to an RPG-like world in order to battle against a Devil King. Given the option to choose an item or ability to arm himself with, Kazuma, annoyed by Aqua's attitude, decides to drag her along with him to the town of Axel. With Aqua unable to return until the Devil King is defeated, the two earn some money to register as adventurers, with Kazuma assigned to a rather generic Adventurer class while Aqua is assigned as an Archpriest. The two then proceed to spend the following weeks working a carefree life as laborers, before eventually remembering that they need to do some actual adventuring.
In the Light Novel, the room in where Kazuma meets Aqua for the first time had a set of a desk chair and table. In this episode, the desk chair and table are replaced with a white wooden chair and a small white table next to it.
Kazuma's first meeting with Aqua is slightly altered in this episode. In the Light Novel, Aqua was sitting down on the desk chair prior to informing him of his death. In this episode, however, Aqua greeted him while walking on her way to her chair before sitting down on it.
The scenes where Kazuma's death is shown and the staff at the hospital laughing at him are not present in the Light Novel. In the Light Novel, Aqua merely tells him about this.
The "Pause - Press Start Button" is not present in the Light Novel.
The construction work montage in the Anime only showed Aqua painting and bring drinks to other workers. However, due to Aqua's high stats, she can actually lift more than any person and is one of the most talented builders there. It is later revealed that the Construction Chief even begged her to stay after their stint.
Aqua's nickname for Kazuma, hikineet, is a made up word created by combining hikikomori (引きこもり, shut-in person) and NEET. Later in Light Novel, even Kazuma occasionally refers to himself as a hikineet.