Wang Shi, a resident of Gaoyuan, was traveling to Boxing to sell salt when he was seized by two figures under the cover of night. He thought, "There are so many salt merchants here who bully the weak and control the market, keeping thugs on retainer to prevent private salt trading. Am I just terribly unlucky to have run into their enforcers?" With this thought, he prepared to ditch his salt sack and bolt, but the two men held him fast, making escape impossible.

The two figures declared, "We are not from any salt shop; we are grim reapers from the Underworld." Wang Shi was terrified, knowing he likely faced death. He begged the two ghosts to let him return home to bid farewell to his wife. The ghosts refused, saying, "This journey to the netherworld does not necessarily mean death; you will merely be assigned hard labor." Wang Shi asked, "Why must I perform hard labor?" The ghosts explained, "The new King of Hell has just taken office and found the River of Forgetfulness choked with silt and the latrines of the eighteen hells brimming with filth. Therefore, three types of mortals are being rounded up to clear the waterways: petty thieves, private salt peddlers, and those who counterfeit currency. All are included. Furthermore, musicians are being conscripted to clean the latrines."

Wang Shi was led along by the two, arriving at an official hall where the Yama King sat high upon his throne, meticulously checking a roster. The two ghosts presented their catch: "We were ordered to apprehend laborers, and we have not failed our duty, bringing the private salt peddler Wang Shi before you." The King fixed his gaze upon Wang Shi, noting his simple attire, and roared in anger, "Incompetent fools, you've brought the wrong person! Private salt sellers evade the imperial tax and oppress the common people. As for those salt dealers whispered about by corrupt officials, they are the backbone of this realm. What transgression is there in poor, struggling folk selling a small amount of private salt just to scrape by and earn meager profit?" As he berated them, he commanded the two ghosts to redeem their error by returning the confiscated salt sack to Wang Shi, unopened, and furthermore ordering them to purchase four dou of edible salt and deliver it to his home. Afterward, they were to leave Wang Shi in the Underworld, giving him a spiked mace and assigning him to supervise the river works.

The spectral bailiffs gave Wang Shi an antidote pill and escorted him to the riverbank. There, in the River of Forgetfulness, souls drifted back and forth, countless as ants. The river water was crimson and reeked horribly. The workers, stripped bare, moved in and out of the water, fishing out decaying corpses and brittle bones, placing them into baskets to be carried away for burial elsewhere. Some skeletons lay too deep beneath the water to be easily retrieved, forcing the laborers to dive down, becoming completely covered in filth and enduring untold torment.

These river workers had all been wealthy magnates in life, accustomed to comfort and ease. Now, reduced to manual labor, every one of them was utterly exhausted. Many could not bear it and paused for a moment's rest, whereupon the ghost overseers immediately descended upon them with fists and feet, beating them mercilessly.

Among the laborers was a salt merchant from Wang Shi's hometown who had committed numerous wicked deeds during his life, causing Wang Shi no end of suffering. Now that Wang Shi had found an opportunity for retribution, there was no need for politeness. Wielding his spiked mace, he showed the merchant extra attention—beating his back while he was submerged, and striking his legs when he came ashore. The merchant was consumed by terror, often hiding beneath the water, afraid to surface. After beating him soundly several times, Wang Shi’s anger subsided, and he left the merchant alone.

After three days and three nights, more than half of the river workers had perished, but the waterway was finally dredged clear. Once Wang Shi completed his task, the ghosts escorted him back home, where he suddenly woke up.

Previously, when Wang Shi failed to return from selling salt, his wife searched everywhere. She found his body by the roadside, carried it home, and discovered he still had a faint breath—he had not died completely. His wife was utterly bewildered, unable to understand what had occurred. Only when Wang Shi revived at this moment did she finally grasp the full story.

The salt merchant who died on the same day as him was in agony after being returned to the living world; the places where he had been struck were festering with sores that emitted a foul stench. Wang Shi deliberately went to visit him. The moment the merchant saw him, he trembled violently and hid deep within his bedding, daring not to show himself. A year later, the merchant's sores finally healed. From then on, he completely reformed his ways and never returned to his old trade.