Taxman

Magic is a vast field with different theories depending on one's understanding and strength; a rank 11 being would define illusions as potential alternative realities, the universe's dreams—things that could have happened but didn't. Most rank 10 and 11 immortals agree with this definition of an illusion, but less than half of rank 12s, very few rank 13s, and no rank 14 would concur.

Most immortals of rank 12 and higher know much more about the creation and its rules than those of lower ranks. For example, most rank 13s understand that the creation encompasses all possibilities, so no matter how absurd, illusions are not just potential realities; they are actual alternative realities that exist within the creation.

Most rank 13s would define an illusion as an alternative reality temporarily coexisting with the dominant charge of reality. However, rank 14s would disagree with rank 13s.

As one advances in rank and becomes stronger, one gains more knowledge and can define complex concepts more accurately. A rank 14 being would define an illusion as an alternative reality in the creation or in the gray realm, temporarily coexisting with the dominant reality.

To maintain an illusion, one must constantly inject energy; otherwise, the dominant charge of reality would consume the illusion and merge with it. From an outside perspective, it seems like the dominant reality swallows the illusion, but in fact, both swallow and affect each other. Of course, the dominant reality is much larger, so it would be affected to a far less noticeable degree.

If one manages to create an illusion large enough, once the dominant reality merges with it, the effect on the dominant charge will be noticeable. Of course, no one besides rank 14s has the power to create an illusion large enough to affect the dominant charge, and no rank 14 would bother doing it.

...

Lana has many rank 11, AI-controlled "Supernatural Masters" under her command. She has no human immortals among her subordinates, nor does she plan to have any time soon; the strongest Supernatural Master in this world is only rank 5.

Over the years, using countless complete laws, she created the AI-controlled Supernatural Masters to run the contests smoothly; they are basically irresistible in this world and only obey her and implement her wishes.

For Lana, the contest is only a game; she has always been like this—chaotic and with weird tastes; her favorite hobby is to crush the hopes of others.

...

Mike plowed the ground from dawn to dusk, but unfortunately for him, he barely managed to complete less than 5% of the whole task.

"There is no way!" he lamented, lying on his bed in despair. His body was weak, and though he managed to work from morning to night, he knew that if he continued like this, he would soon fall apart.

"Why is a woman like me living here alone, plowing the field? Why don't I have a single cow to help with the task? Why is the nearest town a day away from here?" he wondered. Now that he thought about it, none of this made sense. No sane person would live this far from civilization.

"Something is not right! A shame I have no one to ask." He sighed and closed his eyes, exhausted from the day's labor.

...

Elara looked at the long piece of wood in front of her and smiled; she had successfully created a sharp, not very long spear!

"I have to train and learn how to fight! My body is weak, and I have just a few months to change that!" she thought.

She had already decided that there was no way she could pay the taxes, so she completely gave up on that plan and began thinking of a way to kill the taxman.

"I'm going to kill the bullies!" she thought with a smile.

...

Months passed, and the day of tax collection arrived.

Mike looked at the pitiful amount of wheat and felt a cold shiver down his spine. There was no way they would let him get away with this.

The tax'man', a woman with a firm and muscular body, arrived with 20 guards behind her.

"Don't waste my time and bring the taxes for this year!" she demanded.

Mike steeled himself and picked up the wheat container.

"Lord taxman, I'll pay the rest before the end of the year!" he pleaded, hoping to buy time.

"What? Only this much?" The tax'man' took a look at the container, then glared angrily at the thin woman before her and drew her sword.

"Trash! How dare you occupy the land and waste it if you can't even farm!" The tax'man' slashed down.

Mike tried to dodge, but his body, that of a very thin, malnourished woman, was too weak. He had no chance of escaping.

The tax'man''s sword was quick and very sharp. With one strike, it cut off Mike's head, killing him instantly.

...

Elara checked everything and nodded. Today was the day the taxman was supposed to arrive. She had already set up many traps, created a crossbow with fifty arrows, and trained with a big spear for months. Now, she was confident she could win, no matter how strong the taxman was.

A very muscular woman, with 20 guards behind her, arrived. As she stepped on a piece of wood, it cracked, and she fell into a pit trap Elara had set.

The guards were stunned; Elara immediately took out her crossbow and started shooting them one by one. Seeing they were under attack, the guards abandoned the tax'man', who most likely died, and fled.

"Success!" Elara cheered, but she knew it wasn't over. The king's guards wouldn't let this matter go. Many more would surely come to arrest her.

She checked the pit and made sure The tax'man' died before turning her attention to other tasks at hand.

However, she didn't expect the intensity of the counterattack; in less than an hour, over 200 soldiers surrounded her farmland and completely cut off her escape route.

"Damn it, I should have run immediately after killing the tax'man'!" she regretted. She had planned to disable a few unused traps and take them, but unfortunately, they attacked much sooner than she had thought.

The guards rushed to capture her; she killed ten of them but was finally arrested.

"You killed the taxman?" the chief of the guards asked.

"No, it was my twin sister! She ran away just an hour ago!" Elara said with a frightened expression.

"Hmm, is that so? Ok then, guard, we don't need her; kill this woman!" the chief ordered.

"Yes, sir," the guard unsheathed his sword.

"No, wait, it was me!" Elara shouted, desperately trying to save herself.

"Chop her head!" The chief didn't care about Elara's pleas.

Slash!

A head fell to the ground.

...

Out of a million people, only a bit over 8,000 managed to pass the intelligence test. This round of trial of intelligence was extremely difficult; only the best of the best succeeded.

Both Elara and Mike failed!

The intelligence test is difficult but not impossible; there are ways to pass it. Only those with the keenest attention could find those clues and succeed. Out of the million people who passed the trial of will, less than 1% managed to succeed!

...

Lana, who was watching everything, licked her lips and thought, "Mike is dumber than I thought!" Then she smiled and mused, "The dumber, the better!" She then messaged one of her AI-controlled Supernatural Masters and ordered them to include Mike in the final test.

Lana is the absolute ruler; as long as she says so, anything becomes possible.

...

Mike looked at the woman before him; they were both in a ring, on opposite sides, each other's opponent in this boxing match.

Ding! the bell sounded.

Mike quickly moved forward and threw a punch; the woman dodged it and punched back. Mike chose to take the punch to his face and punched back!

The woman's punch hit his left cheek, but Mike's punch hit the side of her head with great force.

Thump.

The woman fell down, unconscious!

Mike was always considered weak in social relations, but strong in fighting. All fighting memories were erased in this contest, so he couldn't take advantage of his vast fighting experience. But even without memory, his fighting talent was simply too amazing.

He defeated one opponent after another, winning all the matches.

Originally, only 8,000 contestants remained; that meant there was no need to even hold the third trial. As long as the number of those who passed the trial of intelligence was less than 18,000, the third trial would be canceled.

But Queen Lana, for some reason, decided it wouldn't be fun to cancel the third contest, so she chose 50,000 from those who failed the intelligence test and put them back in. Mike was one of those 50,000 "lucky" people.

...

Soon, the 2,000 from the Trial of Luck were also selected. A total of 20,000 people suddenly disappeared, directly teleported to the queen's palace.

...

Elara looked at the luxurious palace with excitement; even though she failed the trial of intelligence, she was lucky and was reinstated by the queen's grace.

"I will win!" she thought, determined.