At the Qingyun Sect's grand ascension ceremony, three thousand disciples kneel to welcome their new Immortal Lord. Yet the man who steps onto the high platform is Shen Yan, a menial servant who has spent three years feeding pigs in the pigsty. In his hands is a yellowed old ledger recording every shady transaction within the entire sect—from purchased spiritual roots and stolen opportunities to even the altered lifespan of a Demon King. Armed with this ledger, Shen Yan helps others reconcile accounts, audit records, and collect what they are owed. His investigations begin within his own sect, reach the Grand Heavenly Bureau, and eventually extend into the mortal world, where he painstakingly restores every erased name. But when he turns to the page bearing his own name, he discovers that the person who truly owes the debt was never someone else.