The paradise of Ferengi belief, to which those who die with a profit are admitted by the Blessed Exchequer, in contrast with the Vault of Eternal Destitution that awaits failures.
Ferengi religion treats the afterlife as a final transaction. A Ferengi who has made a profit in life arrives at the Divine Treasury, pays the Registrar a bribe and is welcomed by the Blessed Exchequer, after which the Celestial Auctioneers allow him to bid on a new life.
The beliefs are set out in Little Green Men, when Quark, Rom and Nog wake in a strange room and wonder whether they have died. One who has failed in business, or broken a contract, can expect only the Vault of Eternal Destitution.
In Body Parts, Quark, mistakenly told that he is dying, sells his remains in advance and then faces the choice between dying and breaking the contract. He dreams of the Divine Treasury, where the first Grand Nagus, Gint, tells him the Rules of Acquisition are only guidelines.