Blessed Exchequer

According to Ferengi tradition, the Blessed Exchequer is a supernatural accountant who presides over the Divine Treasury, the Ferengi afterlife. There, he reviews the profit and loss statements of deceased Ferengi in order to determine whether they will be allowed entry into the Treasury to bid on their new lives under the supervision of the Celestial Auctioneers. Ferengi whose balance statement is negative are sent to the Vault of Eternal Destitution instead of the Treasury. 

Ferengi may pray to the Exchequer, often depositing slips of latinum into a bank made in his likeness. Typically the Ferengi prayer begins with "Blessed Exchequer, whose greed is eternal, allow this bribe to open your ears and hear this plea from your most devout debtor."

In 2375, Quark and Brunt prayed to the Blessed Exchequer in the wake of various social reforms on Ferenginar, with Quark requesting, "forgive us... your children have gone astray."

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