The Ferengi equivalent of hell, the fate said to await those who die without having earned a profit and so cannot enter the Divine Treasury.
The Vault of Eternal Destitution is a place in Ferengi religious belief, referred to in Deep Space Nine.
Ferengi hold that the dead present themselves at the Divine Treasury, where a life of sound business is rewarded with the chance to bid on a new one. Those who have failed financially are sent instead to the Vault of Eternal Destitution.
The idea surfaces in Little Green Men, when Quark, Rom and Nog wake in an unfamiliar room after crashing in 1947 and wonder whether they have died. It is in keeping with the series' picture of Ferengi faith, in which commerce and salvation are the same thing.