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The mortal Xing Ciyang accidentally fell into the netherworld at the end of his life and was registered as the lowest "wandering soul". Poverty-stricken, bullied and on the verge of losing his soul, he relied on his business talent and courage during his lifetime to start by setting up a stall in the Yin market, and quickly accumulated his first pot of gold by cleverly borrowing the cyclical price difference of ghost coins, merit points and spiritual power. Along the way, he met Mu Tong, a witty and courageous female ghost, and the two formed an alliance. Faced with the old system and the underworld system controlled by powerful people, Xing Ciyang used his business monopoly, faith capital and popular support to fight against the ghost king and Yama, cracked numerous conspiracies, and finally became the richest man in the underworld. In the end, he used his astonishing wealth to leverage the law of life and death, seek justice for many wronged souls, and win the opportunity for himself and Mu Tong to return to the world of heaven. However, he had to make the ultimate choice between soul and love, justice and interests.

Back in the 1980s, I doted on my wife and daughter. With the miserable life of his wife and daughter in his previous life, Yun Zheng relied on the memories and skills of his previous life to overcome many difficulties and reached the pinnacle of his life.