Step 1: Think of the rectum as a meeting point of two venous systems - portal above and systemic below.
Step 2: The superior rectal vein represents the portal limb. It ascends and empties into the inferior mesenteric vein, which ultimately reaches the portal vein.
Step 3: The systemic limbs differ: the inferior rectal vein goes to the internal pudendal vein, and the middle rectal vein goes to the internal iliac vein. The external iliac vein is not involved in rectal drainage.
Step 4: Since the question concerns the superior rectal vein, its destination is the inferior mesenteric vein.
\[\boxed{\text{Inferior mesenteric vein}}\]