Shimai Intsui ~Houfuku no Renkin Torihiki~

The main character is an alchemist in prison. One day, he meets Mikage, a necromancer. She says, "Can you create a human's body as well?" "Yes. If I could get out of here." "I would like you to create my younger sister's body." "Of course, I can't create anything from nothing." In front of Mikage and Reina, her younger sister, he thinks about something evil....