Quote Originally Posted by Munsu
Another thing is that it seems that it's not merely eating souls... but eating souls of opponents you have defeated. Shinigami-sama is monitoring the progress to make sure no one cheats.
I don't agree with this at all and didn't get that impression. Black Star could have had Tsubaki eat all of those souls instead of bringing them back if he decided to do so otherwise he would have not even considered killing the witch in the first place. The reason he choose not to have her eat them was simply because he was against having her eat souls when he didn't defeat the opponent it was personal honor not simply a rule.

Shinigami-sama also only takes reports at the end if the opponent is defeated and you tell him you did so and ate the soul it doesn't seem like he would so much as question it heck he said Black Star should have simply lied about it in the first place. I'm assuming the difference is if they get paid for doing the job or not as they seem to be getting assignments from a bounty board of some kind.