Shen She, a miscellaneous handyman of the immortal sect, unexpectedly awakens the Power of Tianheng, enabling him to see the red debt characters floating above all living beings; those with uncleared debts can never ascend. He is shocked to find that the Immortal Emperor carries an old debt, having defrauded his mother of thirty-one years of lifespan back then, which with compound interest amounts up to 3,100 years. Transforming into the Heavenly Dao debt collector, Shen She confronts the supreme being of the immortal world, stepping by step debunking the puppet traps and fake account books laid out by the Immortal Emperor, and counterattacking every step of the way amidst heavy murderous intents. The Immortal Emperor, once high above and overlooking the three realms, ultimately proves helpless against reneging, lowering his posture to request Shen She for installment repayments of the old lifespan debt, ushering in a reckoning for a sealed grievance of many years.