A piece of bad debt is a talisman and a ladder to heaven.
Chen Mo, a rotten gambler who was waiting to die from cold and starvation in a ruined temple in Lin'an, had the soul of a modern auditing elite awakened in his body. In a desperate situation, the only sister will be sold into a pit of fire. In the late Southern Song Dynasty, when human life was as cheap as grass, there was no martial arts or magic. His only weapon was the instinct engraved in his bones - checking accounts.
Starting from a line of smuggling figures accidentally leaked by the pawnshop owner, Chen Mo got a glimpse of the lifeblood of this decadent dynasty: water transportation. This "black gold" blood vessel, filled with the stench of copper and blood, nourishes corrupt officials and gangsters, and becomes the only way for him to change his destiny against the odds.
He used the auditor's vicious eyes to find flaws in the chaotic accounts and sniff out crises in the false water. This is not a battle of calculations, but a game of life and death...