Star Trek: 10 Crazy Facts About Ferengi
4. The Afterlife
The Ferengi preoccupation with wealth stretched far beyond their mortal lives. It extended into the afterlife, into their own versions of Heaven and Hell.
Upon their deaths, all Ferengi are greeted by the Registrar at the gates of the Divine Treasury. If approved, you will be allowed to bribe your way in to meet with the Blessed Exchequer who will review your profit and loss statements. Profitable Ferengi are then allowed to bid on a new existence from the Celestial Auctioneers.
But if your life was not found to be profitable, you were sent to the Vault of Eternal Destitution. While details are never really provided as to what awaits an unprofitable Ferengi there, it is presumably a sort of purgatory. It's not a traditional theology but it fits in perfectly with Ferengi society.