Introduction to the Division of Settlements and Removals: The Division of Settlements and Removals is the agency that ultimately approves the judgments made by the Division of Settlements and Removals. The priest of this department can draw life or death with a stroke of his pen. It reflects people's pursuit of "good" and their hatred of "evil". "Taking people" means chasing the soul's destiny. Taoism believes that mortals have done evil things, and when their evil deeds are full, they are about to die. The function of this department is to send officials to take away the souls of sinners after approval from the Department of Life and Death. It is the arresting agency of the underworld.