The Blessed Exchequer, also known as the Great Exchequer, is a divine being within Ferengi beliefs. The Exchequer serves as a judge in the Divine Treasury. Once a deceased Ferengi arrives, the Blessed Exchequer reviews the dead person's profit and loss statements to determine whether they are successful enough to enter the Divine Treasury. Once they pass the Blessed Exchequer's review, the dead Ferengi are supervised by the Celestial Auctioneers. However, if the Ferengi's balance statements show more loss, then the Exchequer sentences them to the Vault of Eternal Destitution. (DS9 episode: "Little Green Men")