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|---|---|
| 正面铭文 | 100 天地通用银行 壹佰圓 |
| 背面描述 | Central landscape vignette of a mountainous scene with trees in ink engraving style, flanked by ornamental seal cartouches. A bearded sage portrait appears in an oval vignette at right, with a rosette guilloche panel bearing the romanized denomination at left. Bank name in Chinese at top, year date at bottom center. |
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Hell bank notes are a Chinese funerary tradition: paper money burned at grave sites so that the deceased receives spending money in the afterlife. The "Heaven and Earth Universal Bank" is a purely ceremonial fiction — no such institution exists or existed. The denomination and date printed on these notes are theatrical rather than economic, chosen to impress ancestral spirits rather than satisfy any monetary authority.
These have no collector value as currency artifacts. They circulate freely at temple supply shops and paper goods markets across the Chinese diaspora.