Kamineko Mii-chan to Neko Youhin Shoukanshi no Isekai Funtouki

While taking a break from studying, Renta Neji, an eighteen-year-old boy, saves a kitten but dies right after. The god told him that he can reincarnate but he chooses to live a life in another world instead. With his new friend kitten, the god's pet named Mii, he will try his best to enjoy his life in the other world as Nero with his power to summon high quality cat food.

(Source: MU)