Abstract: Bi Gan was a famous loyal minister in Chinese history. He was worshipped as the god of wealth because of his fairness and justice. How Bi Gan became the god of wealth has something to do with his image of impartiality in folk tales, the development of ancient commerce, and the change of the status of merchants. The god of wealth (Bi Gan) embodies the traditional business ethics of fairness and justice and represents people’s belief in and demand for moral ideal and responsibility of businessmen. This ethical principle restrains money worship, embodies business ethics and advocates the traditional Chinese view of wealth that “justice restrains profit and justice makes profit”. Therefore, it still has special significance and value in our contemporary economic life.

Key words: Bi Gan, the belief of the God of Wealth, business ethics, view of wealth