The Stone Tape Theory is a third-person survival game that follows Vai, a dreamer who enters paranormal recordings to relive the experiences of individuals whose deaths have left a lingering imprint on the earth. Once inside the tape, you take full control of the victim's body, using the same methods they relied on to survive.

The game's narrative draws from both indigenous beliefs and paranormal lore, which hold that when a person passes, their soul can sometimes become trapped in the world. It becomes your duty to guide these lost souls to the afterlife, helping them find peace if they are in need of assistance.