After the two foundation building pills were exchanged, they exchanged the remaining merit points for a 'big guy'.
The 'five elements Spirit Tree' was a rank three heavenly treasure, and it required 15000 merit points to exchange for it.
The reason why it was so expensive was that after this tree was transplanted and planted, it could produce an endless stream of five elements spirit fruits. Even an initial enlightenment cultivator would be able to gain a year's worth of cultivation after refining one of these fruits. A Foundation establishment cultivator could gain about three years 'worth of cultivation after eating it.
And most importantly, this kind of fruit was not like some medicinal pills that could increase one's strength, which could be eaten continuously.