The Accountant of Falling Heavens

In the Nine Heavens, cultivation is not a gift—it is a loan. Every breath of Qi gathered, every year of longevity gained, and every miracle performed is a debt etched into the fabric of the universe. For millennia, the Great Immortals have refused to pay their karmic dues, hoarding the world’s essence and causing the “Rot of the Dao.” Han Ye is a lowly clerk in the Ministry of Karmic Balance, a man with no cultivation potential but a terrifyingly sharp mind for figures. When he discovers the Void Ledger, an artifact that allows him to “audit” the souls of the living, he realizes his true calling. He is not a warrior; he is a debt collector. And the gods are bankrupt.