The song takes place in the Union State of Evillious, where the judge Gallerian Marlon explains how he accepts bribes to pardon criminals of various backgrounds, no matter what the crime. He claims that "money is the best lawyer in Hell". According to Gallerian, money is a necessity to help his "daughter" who is unable to walk. With the belief that his wish to restore her would come true if he gathered all the Seven Deadly Sins, the judge continues his corruption in the courtroom where "bad people laugh" and "good people cry". In the courtroom, the serial killer General Tony Ausdin, is about to be sentenced to death for his crimes; however, because Gallerian is bribed, he is proclaimed innocent. As a result, a civil war starts which kills the general. This also leads to the judge's mansion burning down, along with him and his "daughter".
Afterwards, the judge wakes up in the Hellish Yard all alone and has yet to be judged for his sins. The Master of the Hellish Yard tells him that anyone can be saved with money, as it is "the best lawyer in Hell". Gallerian tells the Master of the Hellish Yard that he will never give his fortune to her, or anyone. With this conclusion, his body then falls through the void, while he plans to turn the place into a "Utopia" for himself and his "daughter" after he gathers the sin fragments.
KAITO's vocals are utilized during the duration of the song. Piano, violin, trumpet, flute, and drums are used for the instrumental. The sound of a gavel can be heard as well.
The song begins with a piano melody and later is accompanied by percussion at 0.14. The first verse begins at 0.53, succeeded by the pre-chorus at 1.14. The first chorus starts at 1.21, leading into the second verse beginning at 1.38; the second pre-chorus begins at 1.52, followed by the second chorus at 1.58. An instrumental break begins at 2.16, and the third verse starts at 2.22, followed by the third pre-chorus at 2.57. The song switches to an instrumental break afterwards, but it is interrupted by the gavel sound at 3.24. The final verse begins immediately afterwards, preceding the final pre-chorus at 4.07, leading into a variation of the chorus. A variation of the instrumental begins at 4.43, and ends shortly afterwards.
Heartbeat Clocktower describes the building of Gallerian's theater and the fates of the Sin vessels he collects in Judgment of Corruption, as well as recounting how Gallerian's "daughter" is restored after the fire.
The song's English title, "Mammon's court", is a reference to Mammon, the patron demon of Greed.
Originally, mothy tried to make the song like The Daughter of Evil, but felt it was cheap; as a result, the final story and "punchline" was very different than the original draft planned for Gallerian.
According to mothy, the song had taken a long time to complete compared to his other songs.
In several instances between verses during the song PV, the screen flashes words relating to the lyrics, elaborating on the corruption of the courts, Gallerian's obsession with money, and Ma making him aware of the "magic" that could rejuvenate his "daughter".
Similar to The Muzzle of Nemesis PV, after Gallerian falls through the gates of Hell, a tunnel is being fallen through, with five colored rings along the tunnels of the walls; each ring is the color of the Deadly Sin representing it, excluding greed and wrath, and appears in the song series' chronological order.
During the PV, the words "Money is the best lawyer in Hell" appear when Nemesis asks Gallerian to repent, alluding to the song.
The Evils Court booklet relates how Gallerian was the previous Master of the Court before the Director Doll, concluding that this discussion would bring the court meaningful results.
Later in the booklet, Gammon Octo noted the irony of the Master of the Court inheriting his temperament and collectibles rather than Gear, speculating he may be the dying wish of Adam instead; he also commented how, despite inciting Gallerian, Ma seemed to disapprove of his behavior.