The uncreated Universe hath benefit of interest on all souls which it creates out of nothing.
The creation of representative claims on Eternity greater than the reserves available means that mid-level Gods create quasi-Souls out of nothing, or intercede on the behalf of upper-management to marshal into the world, in effect, Golems. But so few negotiable claims to Eternity, it is witnessed, are sought by depositors of account (See below: Golems who could not — even if they so wished — discharge the debt levied against themselves, as the debt-in-claim does not in fact exist, but on paper), that the apparent wealth of mid-level Gods has swelled in a terrific fashion, thanks to bookkeeping legerdemain.
Promise of Eternity is loaned at interest to Actuals, who necessitate that a small number of certified living guarantees (Souls) be secured, as a claim against the debt by an Actual can and must be discharged by the lending God of emission. But in a Universe in decline, such as ours, so few claim-seeking Actuals of record remain in free circulation that living guarantees are further used in name for loans to the Golem, on the behalf of which deposits are created and against which a Golem may choose to draw with paper notes.