Blessed Exchequer

The Blessed Exchequer is a divine being within Ferengi beliefs who serves as a supernatural accountant who serves as a judge in the Divine Treasury.

Once a deceased Ferengi arrives, the Blessed Exchequer reviews the dead persons profit and loss statements to determine whether they are successful enough to enter the Divine Treasury. Once they pass the Blessed Exchequer's review, the dead Ferengi are supervised by the Celestial Auctioneers. However, if their balance statements show more loss, then the Exchequer sentences them to the Vault of Eternal Destitution. (DS9 episode: Little Green Men)

Ferengi often make prayers to the Blessed Exchequer where they would deposit latinum into a bank where a likeness of the Exchequer is present. During these prayers, the Ferengi often chant the following words:
 * "Blessed Exchequer, whose greed is eternal, allow this bribe to open your ears and hear this plea from your most humble debtor."

(DS9 episode: The Emperor's New Cloak)