Imagine inheriting a legendary treasure, only to find it's completely worthless. That's the fate of Li Xiandao in *Bank of The Universe*, who unexpectedly comes into possession of the ancient Bank of the Universe. Instead of overflowing with riches, the bank is barren, containing nothing but a collection of IOUs from some rather… significant individuals. We're not talking about pocket change here. The Eternal Celestial King owes a supreme artifact (or three, if you count late fees). The Moon Celestial risked everything for a flawless face, with her life on the line if she defaults. And a Time Immemorial Sage borrowed a decade of life itself to achieve enlightenment, a debt that multiplies tenfold if unpaid. Li Xiandao, once a powerless mortal, now holds the keys to cosmic debt collection. He faces a daunting task: transform himself into someone capable of calling in these debts from beings who dwell far beyond mortal comprehension. His journey will take him across the Nine Heavens and Ten Lands, and even into the Celestial World. Will he become powerful enough to make these celestial deadbeats pay up, or will he become another casualty in their long history of cosmic borrowing? Get ready for a wild ride where the stakes are astronomically high, and even gods have to settle their accounts.