The Spirit of Commerce is a Spirit NPC that resides in The Town of Right and Wrong and increases the player's maximum health pool permanently by a total of 100 health points at the expense of 2,500,000 gold.
It is currently the most expensive of the spirits in the Frontier that grants players additional extra health.
Recommended that you get an upgrade from the Spirit of the Forest, Spirit of the Mountain, and the Spirit of the Ocean, before you get a health upgrade from the Spirit of Commerce as it's pretty expensive.