The Supreme Being of the Immortal Realm failed to survive the tribulation and was reborn as a bankrupt young man in the city. When he discovered that this world could use business rules to exchange for resources for cultivating immortals, a capital game spanning the three realms began. Opening a milk tea shop to earn the first ray of spiritual energy, acquiring a company to redeem ancient skills, stock market trading leading to thunderous clouds of disaster... "Dear shareholders, at today's financial report meeting, we will announce our plan to acquire the 18th Heaven."