In the Netherworld.
This was a plane that was almost as vast as the Main World.
The sky was slightly lit up, having concentrated shadows and darkness that concealed many secrets.
Every day, there would be large amounts of souls from the Main World. They might enter the Netherworld through the current of the Netherworld's rivers, be promoted to a God Nation after getting judged by the Death God, wander within the Netherworld until they vanished, or go deep into the Netherworld seeking for a new chance at life.
Of course, this had completely changed after the arrival of the Nine Tier Purgatory.
If it was said that Death God Hess had built a God Nation in the Netherworld in order to just increase one more check for the souls, the Nine Tier Purgatory's table manners were even more unsightly.