a alien cat named kyuubey makes a girl into a magical girl, they have to fight witches and risk their lives every day. in exchange they get a singular wish, they also get a soul gem which they need to keep purified. the only way to purify them is by gaining a grief seed, which only witches drop, so the magical girls are competitive. the more strength they use the more the soul gem get dirty. so the more grief seeds the more powerful they are. Atsushi is a magical girl, aka magical boy.