Su Qing is a lowly Human Immortal cultivator in the Immortal Realm. She works every day to save up immortal stones, hoping to lie flat until the end of time.
Then she finds a broken jade pendant in some ruins.
On her first transmigration, she discovers that her early-stage Human Immortal cultivation lets her shatter mountains with one punch and fly through the air in the lower realm. She's invincible.
Even better, the discarded pills of the Immortal Realm are coveted as "immortal pills" by lower-realm cultivators, while the gold that is common in the lower realms is valuable crafting material in the Immortal Realm.
A profit of three thousand times with every trip.
From then on, Su Qing begins a heavenly life: eight hours of sleep in the Immortal Realm, a month of cultivation in the lower realm. Others cultivate through talent; she does it through reselling and the time difference.
Today she plays a deity in a martial arts world, tomorrow she goes to a cultivation world to collect spirit ore, and the day after that she helps an empress conquer a kingdom, while securing a monopoly on supplies for her weapons.
Her fellow merchants in the Immortal Realm want to swallow up her business? Su Qing pulls out the results of a century's cultivation in the lower realm. "Are you sure?"
An old Immortal King wants to steal her jade pendant? Su Qing calculates her assets. "Guess how many Immortal Venerables I can afford to hire now?"
Years later, Su Qing sits in the most luxurious cave abode in the Immortal Realm, looks at the long string of zeroes in her ledger, and nods with satisfaction.
"All right, I can go back to lying flat."
As for the legendary Immortal Emperor realm?
"Maybe later. First, I'm going to take a nap."