The Celestial Auctioneers, according to Ferengi belief, are divine beings and agents of the Blessed Exchequer who reside in the Divine Treasury. The Celestial Auctioneers run the Celestial Auction, in which deceased Ferengi bid for their new lives. (DS9 episode: "Little Green Men")

According to Ferengi legend, the Celestial Auctioneers who ran the Sacred Auction "in the early days" for domination over the planet Ferenginar held between the Ferengi and the Gree. When the Ferengi bid the luxuriant pelts the race possessed in this time, they were made into coats for the wives of the Celestial Auctioneers. (DS9 reference: Legends of the Ferengi)

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