In the film, Entezami stars as Masht Hassan, a peasant in an isolated village in southern Iran. Hassan has a close relationship with his cow, which is his only possession (Mehrjui has said that Entezami even resembled a cow in the film). When other people from Hassan's village discover that the cow has been mysteriously killed, they decide to bury the cow and tell Hassan that it has run away. While in mourning for the cow, Hassan goes to the barn where it was kept and begins to assume the cow's identity. When his friends attempt to take him to a hospital, Hassan commits suicide. Gaav was banned for over a year by the Ministry of Culture and Arts, despite being one of the first two film in Iran to receive government funding.