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 leads a profitable life, they are allowed to bid on a new life under the supervision of the Celestial Auctioneers. (DS9: "Little Green Men")