The reborn eldest princess, Xiao Lingyi, beheaded the most powerful official in the capital, Pei Yan, on a rainy night at the beginning - that was her biggest enemy in her previous life. However, when the knife fell, she discovered that an account book fell out of Pei Yan's body, recording abnormal points that she had never seen in her previous life. This account led to a larger conspiracy and made her realize that Pei Yan was just a pawn. She decided not to kill him first, but instead joined forces with him to uncover the real mastermind behind the account books. Pei Yan also carries memories of his past life, and he is both afraid and fascinated by Xiao Lingyi. The two dealt with each other in mutual distrust, but had to share a trump card: the salt tax account book that could overturn the court. As Shen Qingwu joins with the broken pages, Zhao Wujiu secretly delivers information, and Xie Huaiyu disguises herself as a man and goes to Beijing to investigate the case, a life-and-death game surrounding the accounts begins. Xiao Lingyi wants to expose her enemy in a public confrontation, and Pei Yan's true weakness is far more deadly than she imagined.
