Zohre's shoes are gone; her older brother Ali lost them. They are poor, there are no shoes for Zohre until they come up with an idea: they will share one pair of shoes. School awaits.

'Children of Heaven' is acclaimed for its touching story of sibling love and sacrifice, highlighting family bonds, poverty, and childhood joys. The child actors' performances are lauded for their sincerity. The film's simplicity and emotional depth resonate, with subtle cinematography and direction enhancing its storytelling. Its cultural context offers insight into Iranian life. Despite minor criticisms about pacing and narrative repetition, the film is generally well-received for its profound message and emotional impact.