When I had watch this short, it's kind of like Disney's "Pluto's Judgement Day" (your judgement day nightmare) of course I thought of 'Judgement Day' as in when you had died you soul will be judged; I had always question myself of the concept of Heaven and Hell and OH! those little kittens are SO cute and I felt sorry for them (some people are just cruel).
Well down to basics : In this short, Tom got "killed" while chasing Jerry. He goes to heaven and meets the cat who meets dead cats boarding the "Heavenly Express." Tom is given one hour to have Jerry sign a certificate of forgiveness. If Jerry signs, he goes to Heaven; if he doesn't then he goes to Hell.
I love the ending and Jerry's "O-K what just happen?" look on his face when Tom kisses him.