I'm the Accountant at an Immortal Sect

In Cloud Village, tucked into the nine-hundredth fold of Qinglan Mountain, the people pay seventy percent of their harvest in taxes every year, along with an unheard-of levy on immortal energy.

The immortal sects call it a divine blessing. Liu Xiaoer sees it as a simple calculation.

His parents died under the tax collectors' oppression. Their blood feud is etched in charcoal figures on an earthen wall. Armed with a crude blade and an account book as precious as a treasure trove, the boy sets out from his mortal village.

He doesn't calculate cultivation techniques or spiritual power. He calculates exploitation across the world: Buddhist cultivators feed on people beneath a cloak of compassion, immortal sects monopolize spirit stones and pills to keep the lower classes down, and the lofty Heavenly Dao is the greatest tax collector of all, secretly reaping its harvest from every living being.

The ledger is his blade, the knife his armor.

While others cultivate immortality in pursuit of eternal life and ascension, Liu Xiaoer settles accounts along the way, tallying every layer of exploitation and exposing three great conspiracies.

From the mountain pass of Cloud Village, he cuts his way all the way to the Ninth Heaven.

When the final ledger is settled, his blade returns to its sheath, and the Heavenly Dao repays its debt:

From this day onward, the people of this world owe Heaven nothing.