The MC is disheartened he won't be getting chocolates for Valentines Day once again. Then the god of Valentines turns him into a girl, and the flying heart is the representative of the god or something. Everything has been changed so its like he's always been a girl, etc. He has to give chocolates to a lonely guy and make them feel better in order to change back. MC goes to buy chocolates and says like "I totally don't have someone I'm getting them for ... I'm going to eat them myself ..." and goes home.
After getting home though, the MC takes a shower and says she had a wonderful experience. She decides to pass off the heart guy to someone else though and he just gets dumped onto the street. He says something about if she gives chocolate to someone else that she can become a goddess or something. I don't quite get it myself. I think Vae meant that a girl in love is a goddess or something.