Lu Zhaoyao placed the treasures from several Ghost Realm money shops together with Heaven and Earth Bank. Then she used her vast power of incense offerings to hammer away at them. She'd had some experience from before, so this time she worked with great ease.
However, this was still her first time refining several treasures at once, and the process was rather slow. The refinement went on for several months before the treasures gradually fused together.
During those months, Lin Ziyou had done a very good job managing the nearby Ghost Realms. The ghosts from the other realms had long since gotten used to withdrawing ingots from Heaven and Earth Bank to spend.
And with the teleportation arrays in each Ghost Realm now open, the ghosts had a much larger area to roam. They were quite happy to have a new master.
After Lu Zhaoyao finished refining the treasure, Heaven and Earth Bank became the core of the new money-shop treasure, as it was the most powerful. It absorbed everything from the others, making its rules more complete.
Originally, it collected a certain percentage of each person's offerings based on the final judgment of their conduct while alive. Now, after absorbing the rules of the other money shops, its evaluation of their conduct in life had become more detailed.
If these rules had been implemented earlier, Lu Zhaoyao wouldn't have gotten so few ingots when she first tried to burn paper money for Wang Yue.
Those Ghost Kings hadn't treated the ghosts under their rule as well as Lin Ziyou did. As a result, their money-shop treasures had come up with all sorts of ways to squeeze incense offerings from the ghosts, deducting money for every mistake they'd made in life.
For example, spitting on the ground!
Or failing to