"Dugong Pawis, Hiningang Buwis" is the story of Arman and Liza, a hardworking couple who struggle daily to provide for their family. Arman works as a construction worker while Liza runs a small stall at the market, both enduring physical exhaustion and emotional strain. Despite their challenges, they remain committed to their family and each other. When they start a small online business, their early efforts are full of failures, but they persist. Over time, they learn the value of teamwork and perseverance, eventually turning their business into a success. In the end, they realize that true freedom and success come not from material gains, but from the strength they find in each other and their shared struggles.