The Three Realms have a complete "merit-karma credit scoring system." Heaven manages merit, the positive record, while the Underworld manages karmic offenses, the negative record. Together, they make up every deity's or demon's "causal credit score." The score affects promotions, transfers, resource allocation, and even eligibility for reincarnation. The system seems fair on the surface, but in reality it leaves plenty of room for manipulation: merit can be "borrowed in advance," karmic offenses can be "transferred," and records can be "corrected."
After the Journey to the West project was completed, Tathagata Buddha demanded a "compliance audit" of the entire undertaking to prove to Heaven that the pilgrimage funds had been used properly, the Eighty-One Tribulations had been designed in accordance with regulations, and none of the parties involved had broken the rules. This audit report will determine whether the project can be officially closed and whether the merits earned by those involved will be credited to their accounts.