Upper image: The rice dealer is in an expensive restaurant, being entertained by a Geisha. We learn from the caption that he is bragging to his friend about cheating his customers, presumably by mixing in cheaper varieties. The bad souls - as in most of the other images - are enjoying their time with this man very much; he likes drinking, enjoys lavish expenditures and is clearly dishonest.

Lower image: The same couple - presumably now at a later stage in life - are running a stall with prepared foods.

A beggar is asking for food in front of the stall holding an empty lunch box. The good couple kindly shares food with him.

Good souls are reporting this admirable behavior to a judge in heaven shown at the upper left corner. The judge says “Oh, I am very impressed by his generosity.”

Any comments are welcome! (S.I)