Transcending two realms to become an earth immortal

Just approaching the city gate, one could see specks of phosphorescent light floating in the air, emitting a faint glow that barely illuminated the surroundings.

However, this phosphorescent fire was lit by filthy evil energy, emitting foul-smelling black smoke, and the flames were a ghostly green, adding to the eerie and unsettling atmosphere, making people's hearts tremble.

At the stone gate at the city entrance, a large number of "people" who had returned from outside had gathered, including cultivators, monsters, Taoists, and demons.

Whether they are established masters, unorthodox practitioners, or even demons and monsters, as long as their eyes are clear, they maintain their sanity, and they are not corrupted into madness by turbid and evil energy, Dao City welcomes all regardless of their background or origin.

At the edge of this bizarre procession, a group of ordinary people cowered, their faces pale, some even so frightened they lost control of their bladders, and the stench was hard to conceal.

They are survivors who miraculously escaped when the [Old World of Light and Shadow] collapsed.

When the remnants of that old world crumble, there are usually only three possible outcomes:

One is to completely fall into nothingness, where everything is annihilated.

Secondly, the obsession dissipates and is left behind in the world as spiritual resources or Dharma money.

The third type is quite special. In the instant the light and shadow shattered, it accidentally connected with this "Yin-Yang Realm," causing a small number of living beings in the fragments to come to life and fall into this place.

Eight or nine out of ten residents in Daocheng, including Fang Chen himself, struggled to fall into this turbid and evil world because of the third situation.

The reason why the great cultivators who live high on the floating islands in the city are willing to take in these beings from the old world is not out of compassion, but because this behemoth of a city needs the flesh and blood of the lower beings as supplies to maintain its operation.

As Fang Chen followed the crowd through the city gate, an indescribable stench immediately assaulted his senses.

But what truly awes people is the scene on the long street inside the city gate.

Along the ditches on both sides of the street, several "human-shaped" figures were writhing on the ground in contorted positions.

They supported themselves with their wiry arms, stretching out their bony fingers at any passing figure, emitting a grating wail from their throats: "Blood...give me blood..."

Not far away, there were several naked Taoist priests, emaciated and like skeletons covered in human skin, gesticulating wildly as if they were insane.

Under the eaves of the houses along the street, several other women with cat ears and fox tails, or whose limbs still retained animalistic features, were wrapped in thin veils that barely covered their bodies. They forced smiles and solicited customers from passersby. But their eyes held only a lifeless numbness.

In the shadows of the corner, several silent figures were huddled together, whether asleep or already corpses, it was unclear.

But whether it's the people crawling on the streets begging for blood, the mad Taoist priests, the half-demons soliciting customers, or those huddled figures, as long as they wander the streets, without exception, they all have a bunch of bloated... dead infants tightly clinging to their backs.

Once the host's last bit of essence is drained, and their soul is scattered, turning them into a dried corpse, the "shell" on their back will immediately crack open, squeezing out a phantom soul butterfly that carries all of the host's essence and blood towards the giant island floating above the city.

The remaining yin and evil energy, resentment and poisonous miasma will seep into the corpse. Before long, the corpse will become a yin and evil corpse, which will be dragged out of the city by the patrolling ghost soldiers and thrown into the wilderness.

Even though it wasn't the first time he'd seen it, Fang Chen's expression still darkened.

This is--

Blood tax!

The protection of Dao City is not free.

Staying in the city requires paying taxes, owning a temple requires paying taxes, making a living, running a business, mining, refining medicine, working, cultivating... all these actions correspond to corresponding taxes.

Here, no matter if you are a demon or a monster, a righteous cultivator or a ghost, no one can escape!

While there might be some leeway in the various laws of Dao City, there is absolutely no possibility of escaping the blood tax.

Therefore, some cultivators lamented:

In this world, only death and blood tax... are inevitable!

If you don't have enough spiritual resources, and you encounter an accident such as serious injury or failure to break through, and you can't pay your taxes on time, you will be expelled from your own dojo.

If you still want to stay in the city then, the "Tax Ghost" will haunt you, sucking your life force and blood day and night until you are completely destroyed, your soul and spirit annihilated.

Let alone ordinary Dao Foundation cultivators, even Yin God True Persons, if they have exhausted all their accumulated spiritual resources and magical funds, they will not be able to escape this kind of exploitation, until their wealth is depleted and they are sucked to death by tax ghosts!

As for whether this short-sighted approach would lead to the complete collapse of the Dao City's order, the powerful beings on the floating island didn't care at all.

Even if all living beings in this city were to die, a large number of beings would still escape from those shadowy old worlds and pour in one after another to serve as provisions for the blood tax.

The light and shadow of the past world are the remnants of a great calamity, the manifestation of the obsessions of countless beings in the Central Plains, containing beings beyond counting. Furthermore, there are fragments of spacetime formed from the remaining essence of heaven and earth, within which countless beings are hidden.

Even a small amount could be obtained from it, enough to satisfy the city's annual offerings.

Therefore, a monk once lamented:

"The yin energy of heaven and earth, and the living beings of the old world, are inexhaustible resources, truly the boundless treasure of the Creator!"

Fang Chen fled to this city from the old world of light and shadow with his sect. If it weren't for the care of several masters, he probably wouldn't have had the chance to unlock the divine artifact and would have long since become a skeleton on the street or a turbid corpse dragged away by the Yin soldiers.

If this so-called Dao City were placed in the past, what difference would it be from a demon cave that absorbs the essence of all things?

The world is collapsing, and those in power here do not think about saving the situation from crisis. Instead, they lie on the corpses of all living beings like hyenas, vowing to suck the last drop of marrow dry.

Those who came before us enjoyed the best of their time, yet instead of giving back to heaven and earth and saving this corrupt world, they cut off the path for those who came after.

Ironically, this hellish Dao City is actually the most stable [Cave Heaven Dao Realm] in this apocalyptic world.

At most, the place is a bit eerie and sinister, with evil spirits running rampant, demons everywhere, and blood taxes reaping the lives of the people, but compared to other places, at least there is some order here...

Fang Chen took a deep breath, suppressed the chaotic thoughts in his mind, and walked straight into the city.

Continue walking until you reach the end of a secluded alley, where you'll find a house.

A pale white lantern hung on the gate, faded white banners fluttered under the eaves, and paper money was scattered on the steps, making it look exactly like a ghost house.

Fang Chen, however, was not surprised by this.

Although Dao City is not as likely to be destroyed as the old world of light and shadow, nor is life and death reversed as in the Yin-Yang world, it is by no means a peaceful place.

The various evil spirits and malevolent creatures left over from the old world still occasionally invade this place and devour the living beings in the city.

Compared to those grand mansions protected by array formations, many cultivators, in order to save money, disguise their dojos as places where the dead live, hoping to evade the senses of evil spirits and avoid trouble.

Ironically, even the evil spirits that infiltrated the city had to pay a blood tax.

They must also hand over a portion of the life force they plunder, otherwise the tax collectors will come knocking on their door.

"With such a distorted set of rules, if it weren't for the continuous stream of living beings escaping from the shadows of the old world, coupled with the impending catastrophe of the Five Turbid Worlds and the collapse of heaven and earth... this city would probably have collapsed long ago." Fang Chen sneered inwardly.

Without thinking further, he pushed open the half-closed door, which seemed to exude a sinister aura.

The courtyard inside the gate was narrow, with layers of black-tiled roofs and flying eaves on both sides. The houses were densely packed and the light was dim.

Not far in the middle of the courtyard was the main hall, but it had been decorated like a mourning hall, with white paper money for the dead laid out, and several portraits hanging in the middle. In front of the portraits, there was even a black coffin, creating a gloomy atmosphere.

"Master and the others haven't returned yet..." Fang Chen looked around but didn't see anyone familiar.

Just as they were hesitating, several junior brothers and sisters suddenly ran out of the side room, all of them pale-faced and looking terrified.

Fang Chen frowned, about to ask a question, when his pupils suddenly contracted.

Suddenly, a tall, thin figure appeared in front of him.

The man's face was as pale as paper, and he wore a white hat. His neck was broken off to the right, and at the horrifying break, there was a walnut-sized, blood-streaked tumor.

The tumor's mouth gaped open, emitting a sinister laugh, and a gloomy aura swept over it like a tide.

In the old world, such a thing might have been called a ghost or god who controlled the order of Yin and Yang.

But here, it's merely a place in Dao City specifically responsible for collecting blood taxes—

Tax collectors of the underworld!