In the Soviet Union in 1927, Ippolit Matveyevich Vorobyaninov, an impoverished aristocrat from Imperial Russia now working as a local village bureaucrat, is summoned to the deathbed of his mother-in-law. She reveals before dying that a fortune in jewels had been hidden from the Bolsheviks by being sewn into the seat cushion of one of the twelve chairs from the family's dining room set. After hearing the dying woman's confession, the Russian Orthodox priest Father Fyodor, who had arrived to administer the last rites, decides to abandon the Church and attempt to steal the treasure for himself. Shortly afterwards in the town of Stargorod, where Vorobyaninov's former mansion is located, a homeless con-artist, Ostap Bender, meets the dispossessed nobleman and manipulates his way into a partnership in his search for the family riches.