Zhang Yuan, who traveled through time and became the magistrate of Pingyang County, concealed the actual wealth of the county and avoided taxes by "acting miserable". Empress Zhou Caihuang paid a private visit to Pingyang incognito and was "hijacked" by Zhang Yuan's subordinates disguised as bandits. After being "rescued" by Zhang Yuan, she unexpectedly discovered Pingyang's prosperity and Zhang Yuan's talents. Zhang Yuan was called to the capital, and with his business acumen and innovative products, he stirred up troubles in the capital. From mutual testing to reaching cooperation, Zhang Yuan not only enriched the treasury of the imperial court, but also realized his own ambitions, staging a legend full of reversals and opportunities.