The Immortal Burial Ledger

The unlucky mortuary assistant everyone in the sect avoids is responsible for laying to rest cultivators killed in battle. Nobody knows he has the Immortal Burial Ledger: bury a powerful figure, and he inherits their lifelong cultivation, divine abilities, and remnant soul. Those who try to kill him to silence him end up buried, and both their bodies and cultivation become his. Others think burning paper offerings attracts ghosts. His ledger is where an entire army of fallen powerhouses sleeps.