Captain Blackthorn grimaced against the salt air that sandblasted his face. His men were weary, his ship was falling apart and the hold was replete with treasures beyond counting. It was time to head home and enjoy the bounty that years at sea had brought them. As he braced himself against the pressing squall he considered the conundrum of converting said bounty into a transferable asset that could easily be spent without arousing suspicion of the local militia or the jealousy of rival pirates. If only large amounts of wealth could be represented on something as light and unobtrusive as a piece of paper. But then Blackthorn had a idea:
"I know what we'll do! We'll bury it!…"
Minor Cultural Modifier: The culture believes, for the soul to leave the body, the corpse' eyes must be open. So any member of that culture takes care any dead body they find has its eyes open. Doubly true for those they kill themselves, for then the corpse will surely rise as an undead hunting him.