Robert Bresson's last film is based on a short story by great Russian writer Leo Tolstoy.L'Argent is not at all a direct adaptation of Tolstoy's work of literary production "Faux Billet".It is a film for which Bresson infused some of his own ideas in order to create a different narrative.It was made in 1983 thanks to personal intervention by French minister of culture Jack Lang whose daughter Caroline played an important role in it. L'argent is a Christian story of redemption about an innocent man who is doomed due to the carelessness of reckless people.We see that due to class difference and power struggle Yvon is condemned to hell.L'argent throws light on misfortunes associated with money.It depicts that many people from good backgrounds are involved in wrong doing.In L'Argent, we primarily see a simplicity of actions,gestures,sound and images. Bresson achieved this effect by creating a film in which events happen in quick succession.It is expected that the audience will remain focused in order to appreciate its sequence of events.One would be surprised to note that even violent acts are shown in a cold,detached manner.L'argent is recommended as a good film which is a good example of perfect collaboration between a filmmaker and a writer.