Earl decides to teach English as a Second language to cross "Made fun of people with accents" off his karma list. While Ralph an old friend is released from prison, Earl tries to convince him in the ways of karma however Ralph ends up kidnapping Randy trying to get his hands on Earl’s lotto winnings. Recap: Earl loved to make fun of people with funny accents and because of Karma, he wants to pay back all the people he made fun of. Scandinavian, Hispanic or Asian, he laughed at them all. What does he decide to do? Teach English to foreigners. While Earl and Randy are getting something to eat, one of Earl's old friends, Ralph shows up. Turns out he just finished up 18 months in prison. Now that he's out, he's eager to start stealing again. Randy and Earl tag along a bit, but Earl realizes he can't do this anymore. After Ralph steals stuff from a store, takes a bridal dress and throws all his beer cans in the apartment complex's pool, Earl decides he has to tell Ralph about the List and his changed ways. So he takes all of Ralph's stolen stuff and cleans up the pool. While cleaning the pool, Joy shows up and tells Earl he can't teach English anymore. She explains that one of Earl's students has a nail business next door to Joy's nail business. The only reason people go to Joy is because she speaks English so she doesn't want Earl's students to learn. Just then Ralph walks in and hears them talking about the List. Ralph questions Earl and he has to explain everything. Ralph doesn't really pay attention until Earl mentions the $100,000 he won. Ralph decides to give Karma a chance and he cleans up. Soon after, Ralph gets a job and an apartment room next door to Randy and Earl. He starts working at a Lamp Store. Earl is proud of Ralph until he sees that he's been stealing lamps from the store. He decides not to be friends with Ralph anymore because he still steals. Randy starts to hangout with Ralph more then Earl and tells him that it's his List and he