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Heavenly Ledger: I Cultivate Through Commerce

Riverside_Clouds
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Synopsis
Lin Mo transmigrates into a cultivation world where strength is decided not by talent alone, but by the cultivation techniques one practices. Unfortunately, he awakens as the useless second young master of a declining clan, possessing poor aptitude and little future. Just as fate seems sealed, Lin Mo discovers that the mobile game Tiny Shop has followed him into this world as a system. The shop does not merely sell pills. It sells cultivation techniques, artifacts, contracts, information, fate, and karma—items that shape what kind of cultivator a person can become. Bound to the system is the Heavenly Ledger Dao Scripture, a unique cultivation technique that allows Lin Mo to cultivate through balance, exchange, and causality rather than brute force. While others risk their lives for inheritances and breakthroughs, Lin Mo grows stronger through transactions. Every deal leaves a karmic record. Every debt must be repaid. Every profit becomes cultivation. Starting from a small, low-profile shop in Ming City, Lin Mo quietly rises. Sect geniuses, clan elders, and hidden experts become his customers—then his debtors. Techniques define power, commerce defines destiny, and Lin Mo alone controls the flow. When cultivation worlds clash and immortals descend, they discover a terrifying truth: The Dao can be cultivated. But in Lin Mo’s hands— it can also be bought.
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Chapter 1 - Chapter 1: The Ledger Awakens

Ming City, Chu Prefecture, Xia Dynasty.

 

Lin Mo found himself in a place unfamiliar to him, in a body that is not his, in a world different from what he could ever imagine.

 

"So I crossed-over?" Lin Mo muttered under his breathe as he slowly processed the tide of memories from the predecessor's body. The original owner of the body is also named Lin Mo. His identity is that of a good-for-nothing second generation young master of the Lin Clan of Ming City, and has little talent for cultivation. His current cultivation level is that of a 2nd Stage Qi Refinement at the age of 21 years old. 

 

As he was lost in his thoughts, a knock coming from the door of his bedroom sounded out. 

 

*knock**knock*

 

"Young Master, are you awake?" A female voice asked.

 

"Yes I'm awake. You can enter." According to the memories, this should be the family's maid.

 

The door opened and a teenage girl in maid clothes entered. In her hands is a bowl of water.

This bowl of water is meant for Lin Mo to wash his face. The maid placed the bowl on the side and spoke to Lin Mo.

 

"Young Master, the Old Master is waiting for you at the dining hall."

"Okay, you can take your leave."

 

The maid left after the short conversation.

 

Lin Mo washed his face and cleaned himself up while reorganizing his thoughts. Although he transmigrated to this cultivation world filled with immortals and cultivators, he is not downcast. This is because he has a system! His favorite mobile game "Tiny Shop" was brought with him and became his gold finger. 

 

As for the function of this system, Lin Mo knows better than anyone else because it is his most favorite mobile game back on Earth.

 

Lin Mo threw his thoughts to the back of his mind and started going to the dining hall for breakfast.

 

In the dining hall, Lin Mo's father, Lin Huang is seated at the dining table full of dishes, waiting for his son.

 

"Oh, you're here. Sit down and eat, I have something to tell you." Lin Huang gestured with his hands for Lin Mo to sit down.

 

According to the old Lin Mo's memories, his father Lin Huang is a stoic man of a few words. He is always busy with clan affairs and cultivation and seldom has the chance to have a proper conversation with Lin Mo.

 

The father and son duo started eating breakfast. Lin Mo didn't want to talk too much for fear of being discovered that he is actually a transmigrator. He does not want to arouse suspicion by talking unnecessarily. On the other hand, Lin Huang is taking his time enjoying the food on the table.

 

It is not often that they get to eat together. After all, Lin Huang is a Nascent Soul cultivator and have long ago abstained from eating. It is a rare occasion that the father and son got to eat together.

 

"Lin Mo, I have something important to talk to you about." Lin Huang spoke after a while.

"What is it, father?" Lin Mo replied.

"I want to talk about your future, Lin Mo."

"My future? What do you mean?"

"You can't just live your life wasting your time having fun in the city everyday. Although you have your family backing you up, its about time that you start having a life on your own."

"So?"

"I suggest that you either join a sect or start a family and get married."

"Father, no sect would probably accept me due to my inferior talent, and I don't want to start a family and get married yet."

"So are you saying you'll just continue living the way you have been, wasting your precious time away like a salted fish? As your father, I wont allow that!" Lin Huang started to get angry.

"That's not what I mean, Father." 

"Then what do you mean?"

"Father, how about I start a business?"

Lin Huang was stunned. He didn't expect his son to come up and say this.

"Start a business? Are you sure? Do you know that starting a business is no easy feat? You don't have the experience and skills to help you get started."

"Don't worry, Father. If my business fails to succeed in a year then I'll consider getting married and starting a family."

"This…" Lin Huang pondered for a while before replying.

"Okay, as long as you keep your word, I allow you to do that. It's your life after all. Just remember that if your business fails in a year, you have to get married then as you have promised."

"Okay, Father."

 

The conversation ended with a good note. Although Lin Huang didn't expect this kind of development, he had come to terms with it.

 

*****

After breakfast, Lin Mo returned to his courtyard with an unhurried pace. On the surface, he appeared calm and composed, still the same good-for-nothing young master in the eyes of the servants passing by. Yet beneath that calm exterior, his mind was racing.

"One year," Lin Mo thought. "Father really gave me one year."

If this were the old Lin Mo, that promise would be nothing more than a delayed sentence to an arranged marriage.

But this Lin Mo was different.

Back inside his room, he closed the door, checked the windows, and sat down on the bed. Only then did he exhale slowly.

"System," he called out in his mind.

There was a brief silence.

Then—

Ding!

A crisp, emotionless sound echoed directly within his consciousness.

[Tiny Shop System binding confirmed.

[Host: Lin Mo.]

[Soul synchronization complete.]

[World laws matched. System adapting…]

A translucent interface unfolded before his eyes, layered with faint golden lines that looked like ledgers and tally marks.

Lin Mo's pupils contracted slightly.

"So it really wasn't a dream…"

***

[Tiny Shop System]

Shop Level: Lv.1

Spirit Coins: 100

Reputation: 0

Daily Sale Limit: 5 items

Unlocked Functions:

Shop Interface

Item Inventory

Daily Supply Refresh

Locked Functions:

Technique Sales

Artifact Sales

Contract & Fate Items

Branch Shops

***

His gaze lingered on the words Daily Sale Limit.

"Just like the game," Lin Mo muttered. "But stricter."

Back on Earth, Tiny Shop limited progress to prevent players from rushing. Now, those same restraints felt deliberate—almost… merciful.

"If everything was unlimited, I'd be dead within a week."

Lin Mo opened the Item Inventory.

***

[Item Inventory]

Qi Recovery Pill (Low-Grade) ×10

Effect: Restores refined Qi. No pill poison.

Body Tempering Powder ×5

Effect: Gradually strengthens muscles and meridians.

Clear Mind Talisman ×3

Effect: Improves cultivation focus and reduces deviation risk.

***

His breath involuntarily quickened.

"These aren't just items," Lin Mo realized. "They're… perfect."

No impurities. No hidden drawbacks. No diminishing returns.

In the cultivation world, such things were almost unheard of.

Lin Mo selected the Qi Recovery Pill. A new panel appeared.

***

[Recommended Pricing]

System Value: 5 Spirit CoinsWorld Equivalent: 1 Low-Grade Spirit Stone

***

Lin Mo's eyes narrowed.

Spirit stones were scarce even among cultivators. A Qi Refinement cultivator like him would normally have no steady access to them—yet the system treated such value as mundane.

"What about cultivation?" Lin Mo asked silently.

The interface shifted again, revealing something new.

***

[Primary Cultivation Technique: Unassigned]

Compatible Technique Detected: Heavenly Ledger Dao Scripture

Status: Dormant

***

His heart skipped a beat.

"A technique?"

Cultivation techniques were the true foundation of strength in this world. Pills and treasures could only assist—without a strong technique, a cultivator was nothing more than a fragile container of Qi.

Lin Mo focused his attention.

Confirm binding.

***

[Heavenly Ledger Dao Scripture bound to host.]

Status: Activated (Qi Refinement Layer)]

***

The moment the confirmation completed, Lin Mo felt it.

It wasn't an explosion of Qi, nor was it an overwhelming pressure.

Instead, it felt as though an invisible ledger had opened within his soul.

Every breath.

Every thought.

Every gain and loss.

All of it was being recorded.

A stream of comprehension flowed naturally into his mind.

He did not cultivate Qi in the traditional sense.

He cultivated balance.

He cultivated exchange.

He cultivated cause and effect.

Lin Mo's eyes slowly opened, a faint golden glimmer flashing deep within them.

"So that's how it is…"

***

[Heavenly Ledger — Initial Effects Unlocked]

Ledger Sense: Instinctive perception of risk, profit, and imbalance

Spirit Accounting: Spirit Coins may be converted into cultivation progress

Without hesitation, Lin Mo selected Spirit Accounting.

A portion of Spirit Coins vanished.

At the same time, a warm, steady flow surged through his meridians. His Qi circulated more smoothly than ever before, refining itself without turbulence or pain.

Moments later—

Crack.

A faint sound echoed from within his body.

Lin Mo's cultivation quietly advanced.

Qi Refinement — Stage 3.

No backlash.

No instability.

No bottleneck.

Lin Mo let out a slow breath.

"This technique… it's terrifying."

Not because it was flashy.

But because it was inevitable.

***

His gaze returned to the shop interface.

"Cultivation techniques define strength," Lin Mo murmured. "And items define who gets those techniques."

A plan began to take shape.

"I won't open a large shop," he decided. "Not yet."

Too much attention would be dangerous. Ming City wasn't lacking in experts, and sects always had eyes everywhere.

"A small storefront. Limited items. Limited quantities."

Lin Mo selected Open Shop.

***

[Shop Interface Activated.]

Shop Name: Mo's Miscellaneous Shop

Operating Mode: Manual

Location: Pending

***

Another prompt appeared.

***

[First-Time Operator Reward Granted.]

Item Obtained: Spirit Gathering Charm (Low-Grade)

***

Lin Mo laughed quietly.

"Even the system wants me to cultivate in peace."

He activated the charm immediately.

The spiritual energy in the room thickened, subtle but unmistakable. Compared to the clan's outer courtyards, it was already superior.

Lin Mo sat down once more and closed his eyes.

This time, when he cultivated, it felt different.

Not faster.

But cleaner.

As if every bit of progress was justified, recorded, and accepted by the world itself.

"One year," Lin Mo thought again.

This time, there was no uncertainty in his heart.

"In one year, I won't be choosing between marriage or cultivation."

"They'll be choosing whether they can afford to offend me."

The invisible ledger within his soul quietly turned a page.

 

*****

The next morning, Ming City woke as it always did—bustling streets, hawkers calling out their wares, cultivators passing by with faint spiritual fluctuations clinging to their robes.

Yet on one of the Lin Clan's outer commercial streets, a small, unremarkable storefront quietly opened its doors.

A simple wooden sign hung above the entrance.

Mo's Miscellaneous Shop

No spiritual light.

No grand plaque.

No sect emblem.

Anyone glancing at it would think it was just another ordinary shop selling low-end goods to desperate cultivators.

And that was exactly what Lin Mo wanted.

Inside, the shop was clean and sparse. Wooden shelves lined the walls, but only a few items rested upon them—far fewer than a normal store. Lin Mo sat behind the counter, dressed plainly, his expression calm and unreadable.

"First rule," Lin Mo murmured inwardly. "Scarcity."

He glanced at the system interface floating invisibly before him.

***

[Daily Sale Limit: 5 / 5]

[Items Listed: 3]

***

Three items.

That was all.

Anyone who walked in would immediately feel it—this place didn't want to sell to everyone.

Time passed quietly.

At first, no one entered.

Lin Mo wasn't in a hurry. He closed his eyes slightly, circulating the Heavenly Ledger Dao Scripture. His Qi flowed steadily, each cycle recorded, each gain justified.

Then—

A shadow crossed the doorway.

A young man in gray robes hesitated before stepping inside. His cultivation aura hovered around Qi Refinement Stage 3, his expression wary but curious.

"This place is new…" the young cultivator muttered. "And it's run by a mortal?"

His gaze landed on Lin Mo.

"Are you the shopkeeper?"

Lin Mo opened his eyes.

"Yes."

The young cultivator frowned. "What do you sell?"

Lin Mo did not answer immediately. He simply gestured toward the shelf.

The young cultivator followed his gaze—and froze.

A small jade bottle rested there, unassuming yet pristine. Even without touching it, he could sense the faint, stable spiritual fluctuation coming from within.

"This is…" His voice tightened. "A Qi Recovery Pill?"

"Yes," Lin Mo said calmly. "Low-grade."

The young cultivator swallowed. "How much?"

Lin Mo met his eyes.

"One low-grade spirit stone."

The cultivator sucked in a breath.

"That's expensive!"

Lin Mo nodded. "Then you don't need to buy it."

Such an answer stunned the young man. Most shopkeepers would argue, persuade, or offer discounts.

But Lin Mo simply waited.

The cultivator hesitated, then clenched his teeth. "Can I… inspect it?"

Lin Mo pushed the bottle forward.

The moment the cultivator uncorked it, his expression changed.

Pure.

Stable.

Without the faint bitterness or turbulence common in market pills.

"This… there's no pill poison?"

"None," Lin Mo replied.

The cultivator's heart pounded.

If this was true, then this pill alone was worth far more than a single spirit stone—especially to low-level cultivators constantly plagued by impurities.

"I'll take it," he said quickly, afraid the opportunity would vanish.

Lin Mo nodded.

The transaction completed.

***

[Sale Complete]

[Spirit Coins +5]

[Ledger Record Created]

***

The moment the spirit stone exchanged hands, Lin Mo felt a subtle warmth within his dantian.

Not cultivation.

Confirmation.

The Heavenly Ledger acknowledged the exchange.

The young cultivator left in a hurry, barely containing his excitement.

Lin Mo watched him go, eyes calm.

"He'll come back," Lin Mo thought. "And he won't come alone."

Sure enough, before noon, the second customer arrived.

Then the third.

Each asked the same questions.

Each tested the pills.

Each left shaken.

By mid-afternoon, whispers began circulating along the street.

"There's a strange shop…"

"The pills are clean."

"No poison at all."

"They only sell a few each day."

Scarcity turned curiosity into urgency.

When the fourth customer—a sturdily built man at Qi Refinement Stage 4—tried to pressure Lin Mo for more items, Lin Mo merely shook his head.

"Five sales per day," he said evenly. "No exceptions."

"And if I insist?" the man sneered faintly.

For the first time, Lin Mo felt the Heavenly Ledger stir.

A faint pressure descended—imperceptible to mortals, but unmistakable to cultivators.

The man's heart skipped a beat.

His instinct screamed danger.

He laughed awkwardly. "I was joking."

Lin Mo said nothing.

The fourth sale completed peacefully.

As the sun dipped low, the fifth and final item was sold—a Clear Mind Talisman to an exhausted cultivator who looked as if he hadn't slept in days.

The moment the door closed behind the last customer, the system interface updated.

***

[Daily Sale Limit Reached]

[Reputation +1]

***

Lin Mo leaned back slightly.

"Only one point," he murmured. "But it's a start."

Outside, the street was louder than before. Conversations overlapped, speculation spreading like wildfire.

Inside the shop, Lin Mo closed the doors.

He did not count spirit stones.

He did not celebrate.

Instead, he sat down and cultivated.

The Heavenly Ledger Dao Scripture flowed naturally, absorbing the day's exchanges. Each fair trade strengthened his foundation, smoothing his Qi and reinforcing his path.

Late into the night, Lin Mo opened his eyes.

His cultivation had not broken through again.

But it felt… heavier.

More solid.

More real.

"Tomorrow," Lin Mo thought calmly, "the real customers will come."

Somewhere in Ming City, eyes were already turning toward a nameless little shop.

And Lin Mo's ledger quietly recorded its first lines.