Divine Treasury
From Memory Alpha, the free Star Trek reference.
According to Ferengi spiritual beliefs, the Divine Treasury is the afterlife to which financially successful Ferengi progress after death. It is believed to be made of pure latinum. (DS9: "Little Green Men")
The Registrar greets the recently deceased at the gates to the Divine Treasury. If the Registrar finds the arrival worthy, he will accept their bribe and usher them inside. (DS9: "Body Parts") Once inside, the deceased are met by the Blessed Exchequer who reviews their profit and loss statements. If a Ferengi lead a profitable life, they are allowed to bid on a new life under the supervision of the Celestial Auctioneers.
