Paper 'hell bank note' with a value of 50000000. Obverse side of the note is printed in red and green with Chinese characters, the serial number T52147, and the image of a man in traditional dress in the centre . Reverse side is printed in blue ink with a rectangular border that has the words 'HELL BANK NOTE' embedded in it. Within this border is the image of a Chinese temple and the value of the currency along with the words 'currency for the underworld'.
Used in contemporary Chinese religious worship, ‘spirit money’ is presented as an offering to the gods to keep them happy and to encourage them to grant good luck to the living. The money is transmitted to the Underworld by burning it. Spirit money, as well as food and clothing, are also given as offerings to the dead by his or her family (through the same burning process). It is believed that these items are used by the dead on their journey through the Underworld. The dead have to pass through a series of hells (or law courts) before they are allowed to reach “heaven” and spirit money is also used to bribe the guardians of these hells.