The Borrowed Souls — Paul B. Kohler

The afterlife is not at all what Jack Duffy had expected. A failed suicide attempt launches him into a world that continually tests his ability to forgive and forget. With each new soul that he's entrusted to collect, he learns more about himself and his horrific decisions in life. Through the tutelage of his befriended trainer, Jack will be compelled to make decision after decision about who gets to live and who will lose their soul. The Borrowed Souls concludes when Jack comes to a crossroads: continue on with his eternal commitment, or forfeit the tremendous power that has been bestowed upon him. Forever.