@jh4evacool He's something like an accountant or a treasurer in the Netherworld. Offerings burnt for the souls do not go to them straight away - he will collect them first and give them to the souls only if they have been model prisoners in the Netherworld. The message here is that burning offerings for the departed is not something that will necessarily work; if they are not repentant for their sins in the afterlife, they will not get so much as a cent.
