At the start of the story, ordinary young man Lin Fan sinks into utter despair. Stricken with an incurable terminal illness and with little time left to live, he is ruthlessly betrayed by his long-term girlfriend Zhang Li. After borrowing all his life savings, she refuses to pay him back and teams up with rich heir Qin Hao to bully and humiliate him relentlessly. Relying on his powerful family background, Qin Hao beats Lin Fan to the verge of death. Stripped of all dignity and trapped with no way out, Lin Fan thinks his life will end here. But at the brink of life and death, the sealed memories of his past life awaken, transforming him into the sole Divine Debt Lord of the Three Realms. A unique divine ledger for all debts across the Three Realms materializes in his palm, accompanied by Ling’er, a quick-witted ledger spirit who constantly aids him, completely turning his doomed fate around. As the Divine Debt Lord, Lin Fan holds jurisdiction over every form of debt across heaven, earth, and the underworld: monetary debts and favors owed among humans, grievances from bullying, karmic ghost debts in the netherworld, as well as vows and official obligation debts of celestial immortals. Each debt collected accumulates divine power, prolonging his lifespan and boosting his strength with every settled account. Freed from his former meek persona, Lin Fan first settles the debts owed by Qin Hao and Zhang Li. Using divine power, he makes the two suffer the bitter consequences of their deeds and brings them public disgrace, getting his revenge on the treacherous duo and accomplishing his first reversal of fortune among mortals. Not stopping at mortal feuds, he embarks on cross-realm debt collection guided by his divine ledger. He negotiates with the underworld, subdues insubordinate ghost officers, and settles the karmic debts of vicious tyrants plaguing the mortal realm, ensuring evil deeds meet due punishment and redressing the imbalance between good and evil on earth. Those around him gradually come to realize his extraordinary identity. As his debt-collecting territory expands, Lin Fan confronts celestial forces head-on. Zhao Cheng, son of the God of Wealth, exploits his immortal lineage to amass ill-gotten wealth among humans and defaults on the karmic vow debts owed to his worshippers. He obstructs Lin Fan’s work and even threatens him with celestial authority. Upholding the rule that all beings, mortal or immortal, are equal under divine debt law, Lin Fan stands unyielding against heavenly pressure, reveals his legitimate status as Divine Debt Lord, and compels Zhao Cheng to repay all debts in public, turning down the God of Wealth’s personal plea for leniency and shattering the long-standing notion that celestial beings are untouchable.
