Final answer:
In Washington Irving's story, the devil offers Tom Walker treasure hidden by Captain Kidd in exchange for his soul and requires him to become a usurer.
Step-by-step explanation:
In the story The Devil and Tom Walker by Washington Irving, the devil, who is characterized as Old Scratch, offers Tom Walker a deal that involves a large sum of treasure buried by the pirate Captain Kidd. Tom is tempted by the prospect of wealth and must trade his soul in exchange for the treasure's location. Old Scratch's proposal is for Tom to use the treasure to engage in the practice of usury, which is lending money at unreasonably high-interest rates.