The Funeral Ledger: The Underworld Doesn't Take Money, Only Accounts

The underworld takes no money, only accounts: the Judge of the Underworld handles the ledgers of life and death, craftsmen handle the ledgers of corpses, and the City God handles the ledgers of merit. If a corpse does not decay, close its eyes, or go into the ground, its account has not been settled. And funeral craftsmen are the only people in this world who can settle the dead's accounts for them. The craft passed down through their generations is, in truth, a position in the underworld bureaucracy that the underworld has never acknowledged.