The Cultivation Tax Must Not Stop!

Three days had passed since Beast-Transformed Leopard's head exploded.

Inside the dragon's lair, Wentesi gazed with satisfaction at the Golden Land on the ground, which was beginning to take shape.

The Golden Land was now the size of two and a half basketballs, though its shape was rather irregular.

It looked like overalls playing basketball, or basketball played by overalls.

"The Golden Land has grown larger. I can 'farm' again."

Fine sun-wheel patterns flowed across the surface of the Golden Land, the fruit of his constant use of Hairy Head Sun Law Power to nourish it day and night for three days.

It had swollen several times larger than its original dragon-claw size, showing that its capacity to support Field of Merit had grown stronger as well.

Looking at the Golden Land, Wentesi thought of the Field of Merit system, and the corners of his mouth rose of their own accord.

"It's time to teach the Field of Merit a Cultivation Method and start collecting taxes."

As long as a Field of Merit progressed in cultivating the Cultivation Method, he could draw off its cultivation and turn it into his own foundation, reaping the rewards without lifting a claw.

Just thinking about it filled him with delight.

He had already decided on his second Field of Merit: the kobold chief, Kru.

Kru was not only utterly loyal but also tireless in managing the territory's farming and mining. He was relatively levelheaded as well, making him the best seed for a Field of Merit.

Wentesi let out a draconic roar, summoning Kru.

Before long, heavy footsteps sounded at the cave entrance.

Kru entered wearing a suit of beast-hide armor. Upon seeing Wentesi, he bowed and said:

"Master!"

Wentesi looked at him silently, then said in a deep voice:

"Kru, would you like to receive a blessing?"

At the word "blessing," delight appeared on Kru's face, and he dropped to his knees with a thud.

"Master! I am willing to receive your Dragon Blood Blessing!"

For kobolds, who possessed only a thin trace of true dragon blood, receiving a Dragon Blood Blessing was a tremendous stroke of good fortune.

A Dragon Blood Blessing could not only improve their potential and talent but also extend their lifespans. Sometimes, it could even grant them special abilities and transform them further into dragons. The benefits were numerous.

"No, no, you misunderstand. It isn't a Dragon Blood Blessing, but a special kind of blessing."

Wentesi shook his head and offered no further explanation.

Without stopping to think, Kru immediately declared:

"I am willing, Master! Whatever blessing you give me, I am willing to accept it!"

Seeing how resolute Kru was, Wentesi nodded in satisfaction.

"While I slept, I comprehended a special cultivation method in the Unseen."

Wentesi's tone was calm as he added:

"With this method, as long as you cultivate diligently, you can grow steadily stronger. You can even break free of the shackles of your bloodline and advance further."

"I am willing!"

Kru wanted to kowtow repeatedly. A chance to grow stronger lay right before him, so what reason did he have to refuse?

Wentesi raised a claw, gesturing for Kru to come closer. A brilliant strand of Hairy Head Sun Law Power slipped from his fingertip into the spot between Kru's brows.

With his previous experience converting Walker, he exercised particular caution this time.

The Law Power flowed smoothly and gently, traveling slowly along the kobold's meridians, planting a blessed land without harming his body.

The whole process took no more than the time it took an incense stick to burn, about fifteen minutes.

Kru felt warm all over, as though he were soaking in warm water. The infusion was completed with scarcely any suffering.

When Kru raised his head again, a devout faith had appeared in his once-vacant eyes.

Kobolds were a branch of the dragonkin. The dragon blood in their bodies was thin, and for generations they had relied on dragons, serving them as lords.

In matters of faith, they had always worshipped the kobold god. Religious and secular authority were clearly separated and had never interfered with each other.

Such things were common in this Western fantasy world. It was the same not only for kobolds but for all sorts of other races.

Religious and secular authorities each managed their own affairs.

Generally speaking, of course, religious authority outweighed secular authority.

Because gods really did exist here.

After Kru was converted into a Field of Merit, his worship of the kobold god and his loyalty to his lord had somehow merged into one, directed at Wentesi.

Wentesi saw all of this clearly and silently marveled at the mysteries of the Field of Merit. His expression remained unchanged as he instructed Kru:

"Go and fetch Walker."

"Yes, my lord!"

Kru's voice was even more respectful than before as he turned and left the dragon's lair.

As Kru was leaving, Wentesi remembered that he seemed to be able to contact Walker directly through his Divine Sense.

He simply hadn't adjusted in the moment and had forgotten about it.

Kru soon returned with Walker. The two knelt side by side, their foreheads pressed to the ground, waiting with utmost respect for Wentesi's next command.

Wentesi had intended to explain how to cultivate the Hairy Head Sun Method aloud, teaching them step by step and proceeding gradually.

But just then, the Golden Land connected to the two stirred strangely. He was briefly startled, then understood.

It turned out that not only could he draw cultivation from converted Field of Merit, he could also infuse it back into them.

The Field of Merit could have understanding of a Cultivation Method and cultivation sent into their bodies together.

The Golden Land was a two-way channel.

If he could teach them so conveniently, what more was there to say?

He immediately separated two strands of Hairy Head Sun Law Power and, carrying his introductory insights into the Hairy Head Sun Method, sent them into Kru's and Walker's souls.

Golden light flashed and vanished. Both of them shuddered at once, bewilderment appearing in their eyes before giving way to understanding.

In the blink of an eye, both had mastered the introductory cultivation method of the Hairy Head Sun Method.

"All right."

Wentesi lifted his head in satisfaction, his dragon tail sweeping across the ground as joy blossomed in his heart.

Now he could cultivate while lying down!

As long as the two of them cultivated diligently every day, Wentesi could increase his cultivation.

Once his delight had passed, he pondered the most crucial question:

How should he collect taxes?

How high should he set the cultivation tax? Or should he take the full amount?

At first, the thought flashed through his mind to split it nine to one, or even take the full amount without leaving a single bit. He was an evil dragon, after all, not a philanthropist.

What belonged to his subordinates belonged to him. Wasn't that perfectly normal?

But on second thought, he rejected the shortsighted idea.

His cultivation would only grow higher in the future. If he drained the Field of Merit of all their cultivation at the start, their realms would stagnate forever.

Once he reached a higher realm, the little cultivation he drew from them would be useless, like trying to put out a cartload of fire with a cup of water.

Only by letting the Field of Merit grow as well could they continually produce greater returns. A steady stream was the way to make it last.

Wentesi fell silent, deep in thought.

Seeing that their master had said nothing, Walker and Kru did not dare speak either. They simply stood respectfully to one side.

Combining memories of his work in his previous life with the understanding he had gained from Buddhist scriptures during this time, Wentesi formed a framework in his mind.

He settled on three rules for taxing the Field of Merit.

First, a Field of Merit's cultivation must never surpass that of Wentesi, the master of the Golden Land.

If it did, the Field of Merit's cultivation would automatically be drawn off until it was equal to or below that of Wentesi, the master of the Golden Land.

That point needed no explanation. How could a subordinate have higher cultivation than the dragon lord?

It would be unacceptable for both his dignity and his safety.

Others might not mind, but Wentesi was petty, and pettiness could breed big trouble.

Second, taxes would be levied according to realm.

Field of Merit at high realms would be taxed heavily, even to the full amount; those at middle realms would have part of their cultivation drawn off; those at low realms would pay only a small tax, or even be temporarily exempt.

That would ensure returns from high-value Field of Merit while leaving room for those at the bottom to grow.

Only when the pond grew fat could he catch more fish and eat more meat.

Third, all Field of Merit must cultivate diligently every day and not waste their time.

After all, the number of Field of Merit the Golden Land could plant was limited. Not a single spot could be wasted, and idleness meant no output.

No output?

What would Wentesi eat?

The northwest wind?

With the rules established, however, Wentesi frowned.

Drawing off cultivation under such blunt rules was no different from exploitation. It was rather too cruel, not very humane.

He needed a high-sounding pretext to dress it up. Only then would it be justifiable, and easier for him to operate in the future.

Almost the next second, the word "religion" appeared in his mind.

What more high-sounding, legitimate pretext could there be for exploiting living beings than religion?

The corners of Wentesi's mouth slowly rose. A faint red light surfaced in his golden dragon eyes, and his draconic face grew solemn and grave.

He looked at the two below and slowly spoke, his voice solemn:

"Have you heard of the Great Love Dragon Religion?"

Kru and Walker looked at each other, both bewildered, and shook their heads lightly.