《太微仙君功過格》

The Ledger of Merit and Demerit of the Great Subtlety Immortal Lord is a vital Daoist cultivation manual, documenting thirty-six merit standards (criteria for virtuous deeds) and thirty-nine transgression rules (regulations on faults). The origin of this text is miraculous—during the midnight of the second day of the second month in the Xinyou year of the Dading era (a reign period of the Jin Dynasty), the author dreamt of visiting the Purple Mansion celestial realm to pay homage to the Great Subtlety Immortal Lord (Taiwei Xianjun), who imparted this system for evaluating merit and transgression. Upon waking, he immediately recorded these regulations.

The core philosophy is simple: households that accumulate virtue will surely reap blessings, while those that commit evil will inevitably face calamity. Confucianism and Daoism are in complete agreement on this point. Ancient sages and cultivation practitioners alike established covenants and precepts to cultivate their inner nature while outwardly teaching and transforming others.

The practical method is as follows: Practitioners must prepare a merit-and-demerit ledger to record their virtuous deeds and faults daily. The merit standards are divided into four categories: aiding others (12 rules), propagating the teachings (7 rules), religious cultivation (5 rules), and daily conduct (12 rules). The transgression rules also fall into four categories: inhumanity (15 rules), unkindness (8 rules), unrighteousness (10 rules), and violations (6 rules). A minor assessment is conducted monthly, and a major one annually, comparing one’s conduct with the celestial standards for self-reflection.

The text particularly cautions: Recording merits is easy, but recording faults is difficult. Even the wise may only recognize half their transgressions—yet if one remains fully vigilant, all faults can be avoided. By steadfastly following this cultivation method, distancing from evil and drawing near to virtue, the path to immortality is not far.

The preface concludes by noting it was composed by Youxuanzi in the Carefree Pavilion (Wuyou Xuan) of the Assembly of Truth Hall (Huizhen Tang) on Western Mountain. When practicing, one should always keep writing tools and the merit-and-demerit ledger by the bedside... (the following content is incomplete).

The Merit and Demerit Ledger of Taiwei Xianjun is the merit-and-demerit register transmitted by Taiwei Xianjun—a cultivation record that notes good and evil, merit and demerit, item by item, and calculates their quantities. Begin by writing down the month; then, in order beneath each day, enter the date and set out two rows, “merit” and “demerit.” At bedtime, record the good and bad deeds done during the whole day. According to the categories and amounts in this ledger, note any good under “merit” and any evil under “demerit,” and do not advertise merits while concealing faults. At the end of the month, total the merits and demerits. Then compare them with each other, either using demerits to offset merits or using merits to offset demerits. After offsetting, clearly see the remaining amounts of merit and demerit. Having written the total, record the next month. At the end of a full year, make a grand reckoning; one will naturally know one’s own sins and blessings and need not ask about auspicious or inauspicious omens.

There are thirty-six merit entries in all. The Relief Section contains twelve entries. Using Fulu (talismans and registers), ritual methods, acupuncture and moxibustion, or medicines to save one person with severe illness counts as ten merits; saving one person with a minor illness counts as five merits. If one accepts bribes from the sick person’s household, there is no merit. Treating illnesses caused by malevolent spirits is counted by the same standard. Each treatment administered counts as one merit. Giving one dose of medicine counts as one merit. Transmitting one talisman, one method, one prescription, or one technique so that others may accumulate good deeds and save people—each such technique counts as ten merits. If one transmits it because of a bribe, or causes another to receive a bribe, there is no merit at all. Transmitting to others talismans, methods, medicines, techniques, and the like that can protect and benefit life counts as five merits for each item; if one transmits them because of a bribe, it counts as only one merit.

Saving the life of a person about to die from punishment counts as one hundred merits. Causing one person to be exempted from the death penalty counts as one hundred merits; causing one person’s death penalty to be reduced counts as fifty merits. Saving one person undergoing penal servitude (forced labor) counts as forty merits; causing one person to be exempted from penal servitude counts as thirty merits; causing one person’s penal servitude to be reduced counts as twenty merits. Saving one person undergoing bastinado (beating with a staff) counts as ten merits; causing one person to be exempted from bastinado counts as eight merits; causing one person’s bastinado to be reduced counts as six merits. Saving one person undergoing whipping or light staff beating counts as five merits; causing one person to be exempted from whipping or light staff beating counts as four merits; causing one person’s whipping or light staff beating to be reduced counts as three merits.

The so-called “pardon” means that in a case not under one’s own jurisdiction, one is able to find a way and do one’s utmost to save the person. The so-called “exemption” means that the case is under one’s own jurisdiction and one deliberately grants leniency. If the conviction is in accordance with the law, there is no merit. If a private household reduces or exempts the punishment of maidservants, servants, and the like, merit is assessed by the same standard.

Saving the life of one draft animal that can exert strength and render service to people—such as a camel, mule, ox, horse, or donkey—counts as ten merits. Saving the life of one animal that cannot exert strength or render service to people—such as wild birds and beasts—counts as eight merits. Saving one life of insects, ants, moths, and moisture-born creatures (those born of dampness) counts as one merit.

The passage from the Taiwei Xianjun Gongguo Ge (Ledger of Merit and Demerit of the Immortal Lord of Taiwei) explains the specific calculation of merit for doing good and accumulating merit, mainly divided into two broad categories: saving the world and helping people, and promoting Daoist teachings and methods.

In saving the world and helping people, relief of poverty is calculated as follows: for every 100 wen used to assist widowers, widows, orphans, or the solitary and poor, one merit is counted; one guan (1,000 wen) counts as ten merits. Grain, clothing, and other donations are converted according to value, with every 100 wen counting as one merit; canceling the debts of the poor is calculated by the same standard. In daily assistance, giving a meal or a cup of water to someone hungry or thirsty counts as one merit; allowing a freezing person to stay one night in a warm room counts as one merit; helping an exhausted person or animal recover strength, with care for one shichen (double-hour), counts as one merit. For funeral and burial good deeds, burying unclaimed corpses counts as fifty merits for each body; providing land to families with no land for burial counts as thirty merits for each body (if rent is collected, no merit is counted); burying the corpses of wild animals counts as one merit each; disposing of livestock bones weighing up to sixteen jin also counts as one merit. For repairing bridges and roads, leveling dangerous roads or clearing mud counts as ten merits per person per day; building a bridge at one’s own expense to ferry people without accepting bribes or tolls counts as one merit for every 100 wen spent, and each person who participates in the construction counts as ten merits per day.

In promoting Daoist teachings and methods, learning them is counted thus: learning the ritual registers (falu, talismanic registers) and scriptures that save people, and mastering one set oneself, counts as twenty merits; learning registers and scriptures for self-protection, one set, counts as fifteen merits; consulting a high master about methods for saving people, one set, counts as eight merits; consulting about methods for self-protection, one set, counts as four merits. In transmitting Daoist methods, training one ritual officiant (xingfa guan) counts as one hundred merits; conferring registers upon a disciple counts as fifty merits, and conferring precepts counts as thirty merits; transmitting scriptures and methods for saving people to others counts as five merits, transmitting life-nourishing scriptures and methods counts as four merits, and explaining Daoist scriptures counts as three merits (when transmitted among friends). In writing and compiling scriptures, composing one’s own scriptures and methods for saving people that are verified as effective counts as thirty merits per set; composing life-nourishing scriptures and methods verified as effective counts as twenty merits per set; creating poems and essays in praise of Daoist teachings counts as one merit per piece (those without edifying meaning do not count); compiling and editing scriptures and methods for saving people counts as ten merits, life-nourishing scriptures and methods as five merits, and essays praising the Dao as one merit.

(Note: The gongguo ge, or ledger of merit and demerit, is a Daoist cultivation method for recording good and evil, merit and demerit; one merit is equivalent to offsetting one demerit, and accumulating merit can aid cultivation.)

Carving and printing scriptures and teachings: spending one hundred cash counts as one merit; one guan of cash (one thousand cash) counts as ten merits. Printing scriptures and distributing them free to others: one scroll of a small scripture counts as ten merits (meaning scriptures of fewer than one thousand characters), and one scroll of a large scripture counts as twenty merits (meaning scriptures of more than one thousand characters). Moreover, what is printed and distributed must be orthodox scriptures of the highest sages that have an edifying effect; it must not be books discussing the rise and fall of dynasties or victory and defeat, nor writings that sing of wind and moon.

The Gate of Incense and Cultivation (five items): Repairing and restoring sacred images, altar halls, banners and canopies, pennants and flowers, vessels, beds and seats, and all kinds of offering items—spending one hundred cash counts as one merit, and one guan counts as ten merits. If one gives money or goods to others to build, repair, or procure such things, one hundred cash counts as half a merit, and one guan counts as five merits; or donating one implement counts as one merit. Morning and evening worship and reverent homage—burning incense and cultivating once for the state and the public counts as two merits; burning incense and cultivating once for oneself counts as one merit. Conducting Zhangjiao (a ritual of setting up an altar, presenting memorials, and establishing a jiao to pray for blessings) for the state, the people, ancestors, orphaned souls, and honored relatives, praying to avert disasters and deliver sunken souls (souls sunk in suffering)—each portion performed counts as two merits; performing one portion for oneself counts as one merit; performing one portion for a donor counts as one merit; if one has accepted ritual gifts (faxin: tokens of faith or recompense for the ritual), no merit is counted. Performing talismanic decrees for delivering the dead (bawang fuming) on behalf of orphaned souls for whom no one makes offerings or announces them—one talisman counts as ten merits; delivering one deceased person among one’s ancestors or honored relatives counts as ten merits; delivering one deceased person among peers, friends, close relatives and acquaintances, or the younger generation counts as five merits; delivering one deceased person for a donor counts as four merits; if one has accepted ritual gifts, no merit is counted. Reciting for the state and people, or for honored relatives and deceased forebears, or for ownerless orphaned souls—one scroll of a large scripture counts as six merits, one scroll of a small scripture counts as three merits, and one hundred recitations of the holy name (shenghao: sacred name) count as three merits; for peers, friends, close relatives and acquaintances, and the younger generation—one scroll of a large scripture counts as four merits, and one scroll of a small scripture or one hundred recitations of the holy name counts as two merits; for a donor—one scroll of a large scripture counts as three merits, and one scroll of a small scripture or one hundred recitations of the holy name counts as one merit; if one has accepted ritual gifts, no merit is counted; for averting disasters and confessing one’s faults for oneself—one scroll of a large scripture counts as two merits, and one scroll of a small scripture or one hundred recitations of the holy name counts as one merit.

The Gate of Practical Deeds (twelve items): Undertaking various good deeds, causing one person to benefit counts as one merit. Lecturing on scriptures and teachings and various good words to instruct and enlighten the public—ten people present count as one merit, one hundred people count as ten merits; although the number may be large, at most only fifty merits are counted. Using essays, poems, and lyrics to admonish the public—one piece counts as one merit.

The Taiwei Xianjun Gongguo Ge (Ledger of Merits and Demerits of the Immortal Lord of Great Subtlety) is a Daoist morality book that encourages goodness by recording merits and demerits. Persuading others to donate money to cultivate merit records one merit for each guan (one thousand wen). Persuading people to stop litigation before the authorities and sparing them from the death penalty earns ten merits; sparing them from penal servitude (labor punishment) earns five merits; sparing them from beating with a staff earns two merits; and sparing them from flogging (light beating) earns one merit. Stopping people from fighting earns one merit per person. Recommending an enlightened, worthy, and virtuous person for appointment or employment earns ten merits per person. Praising and publicizing another’s good deeds earns one merit per matter. Concealing and stopping another’s evil deeds earns one merit per matter. Admonishing people so that they refrain from unlawful, corrupt, unfilial, unchaste, immoral, unkind, uncompassionate, inhumane, or unjust actions earns ten merits for each person who turns their heart around.

Wearing one paper garment oneself earns two merits; wearing one plain cloth, coarse patchwork garment earns one merit. This explains that merit is counted only when one plainly has good clothing but does not wear it. Wearing fine silk and satin garments earns no merit. For one’s own food and drink, deliberately not eating good food earns three merits; not eating in the evening earns two merits. Eating inferior-flavored vegetarian food earns one merit; eating middling-flavored vegetarian food earns half a merit; eating superior-flavored vegetarian food earns no merit. Note: Only when superior-tasting and exquisite vegetarian dishes are available but one deliberately does not eat them, being content only with bland, thin, and coarse fare, does willingly eating middling or inferior flavors count as merit. If one does not originally have superior-flavored food and eats middling-flavored food, it does not count as merit; if one does not originally have middling-flavored food and eats inferior-flavored food, it also does not count as merit. For only “having it but deliberately not eating it” counts as merit.

The demerit code (articles for recording demerits) contains thirty-nine articles in total. The section on Lack of Benevolence contains fifteen articles. Whenever someone with a serious illness comes seeking treatment and one does not save them, two demerits are recorded per person; for a minor illness, one demerit per person. Treating illness without following proper standards earns one demerit. Accepting one hundred coins before the illness is cured earns one demerit; accepting one guan of coins earns ten demerits. Preparing poison with the intention of harming someone earns ten demerits. Taking a person’s life earns one hundred demerits; harming a person so that they do not die but fall ill earns fifty demerits. Taking the life of any sentient being, fowl, or domestic animal earns ten demerits; injuring without causing death earns five demerits; merely forming the intention to harm earns one demerit. Learning heterodox arts such as suppression prayer (yansheng qidao) and curses with the intent to harm someone earns ten demerits. Taking a person’s life earns one hundred demerits; harming a person without death but causing illness earns fifty demerits. Causing the death of one of another’s six domestic animals (horse, ox, sheep, chicken, dog, or pig) earns ten demerits; making a domestic animal sick earns five demerits; merely forming the intention to harm earns one demerit.

For performing yanrang (rites of aversion and apotropaic dissolution, such as yansheng and rangjie) on others so that they see strange omens, and thereby seeking to gain property, the demerit is ten; for every hundred cash of property obtained, one demerit, and for every guan (one thousand cash), ten demerits.

For plotting to cause someone to receive the death penalty, the demerit is one hundred if successful, fifty if unsuccessful, and ten if one merely conceived the intent but did not carry it out. For plotting to cause someone to receive penal servitude, forty if successful, twenty if unsuccessful, and eight if one merely conceived it but did not act. For plotting to cause someone to receive beating with a rod, ten if successful, eight if unsuccessful, and five for merely conceiving it. For plotting to cause someone to receive beating with a light stick, three if successful, four if unsuccessful, and three for merely conceiving it. When officials assign criminal charges to people, demerits are counted according to the above articles on plotted punishments. When a ritual master (fashi) who practices Daoist law falsely imputes offenses to ghosts and spirits, demerits are likewise counted according to the above articles.

For secretly conceiving evil thoughts in the mind to harm people, one demerit for each person targeted; if the matter is accomplished and one person is actually harmed, ten demerits. For licentious or miscellaneous thoughts in the mind and matters contrary to right principle, one demerit per matter. For verbally proposing evil deeds or wishing to harm people, one demerit for each person targeted; if accomplished, ten demerits.

For using evil words toward teachers and honored relatives, ten demerits; toward good people, eight; toward peers and friends, four; toward juniors, one. For breaking faith in a verbal agreement, one demerit. For publicizing another’s evil deeds, one demerit. For concealing another’s good deeds, one demerit.

For intentionally harming or killing a human life, one hundred demerits; for accidental injury or accidental killing, eighty demerits; for using words to pressure someone to death, count the same as accidental injury or killing; for instigating another to kill, sixty demerits. For intentionally killing livestock that can labor for people, ten demerits per life; for accidental killing, five. For intentionally killing livestock that cannot labor for people and birds and beasts of that kind, eight demerits per life; for accidental killing, four. For intentionally killing insects, ants, moths, and other moisture-born creatures, two demerits per life; for accidental killing, one. For intentionally killing vicious beasts or poisonous creatures that harm people or damage property, one demerit (referring to creatures such as tigers, wolves, snakes, scorpions, and poisonous insects); for instigating another to kill, count by the same article.

For seeing a living being killed and not saving it, count half the demerits of the person who did the killing. If there was no means of rescue and one also does not give rise to a compassionate thought, two demerits. For assisting or praising the killing of living beings, five demerits. For seeing it and being able to save it but not saving it, ten demerits. If there was no means of rescue and one also does not give rise to a compassionate thought, one demerit. For seeing another in trouble and not helping to relieve it, but instead deliberately feeling pleased, five demerits.

The Gongguoge (Ledger of Merits and Demerits) is a Daoist cultivation register that records good and evil deeds, merits and demerits, and assigns demerits by a point system; a “demerit” is the scoring unit for a fault. Seeing a person or livestock die without giving rise to compassion counts as one demerit. The “thought of compassion” spoken of in the scriptures means that when one sees suffering but is unable to rescue the sufferer, one forms good karmic connections only by reciting holy names and scriptures and dedicating the merit (turning cultivated merit toward good karmic conditions). Driving people and livestock to the point of exhaustion and powerlessness, and, without pity for their suffering, forcibly making them labor, counts as ten demerits each time; if one additionally whips them, each stroke counts as one demerit. Using impounded water to flood roads so that people and livestock find it difficult to go out or travel counts as ten demerits each time. Destroying boats or bridges so that they cannot be traveled or crossed counts as ten demerits each time. The unwholesome category comprises eight items in all.

Destroying holy images endowed with merit, altar grounds and buildings, banners, canopies, pennants, and flowers, vessels and furniture, and various offering items: for a value of one hundred cash, one demerit is counted; for a value of one string of cash, ten demerits are counted. Using clever, deceptive words to persuade others to destroy them: for a value of one hundred cash, half a demerit is counted; for a value of one string of cash, five demerits are counted. Seeing destruction but not inspecting it counts as one demerit; approving and assisting it counts as five demerits. Reviling or slandering holy images of Heavenly Worthies with words counts as twenty demerits; slandering images of Perfected Beings counts as fifteen demerits; slandering images of spirit lords counts as ten demerits. Seeing holy images destroyed and not dissuading it counts as one demerit; approving and assisting the destruction counts as five demerits. Destroying scriptures and teachings is judged in the same way.

On fast days and various auspicious seasonal festivals, deliberately failing to pay homage to the divine Perfected counts as two demerits. If because of private matters one has no time to pay homage to the Perfected, and it is not a fast day, one demerit is counted. If because of public matters one has no time to pay homage to the Perfected, there is no demerit. If because one has consumed wine, meat, and pungent or strong-smelling foods, or has violated taboos, one fails to pay homage to the Perfected, five demerits are counted. On taboo days, if one misses homage to the Perfected, one demerit is counted. On festival days, eating a late meal counts as two demerits; on ordinary days, eating a late meal counts as one demerit.

For the Zhenxin offerings provided to the divine Perfected in Zhaijiao (purification ritual), each missing item counts as one demerit. For memorials and petition texts, each mistaken character counts as one demerit. Erroneously violating Keyi (liturgy) rules, ordinances, and formats counts as one demerit per matter. Loss of dignified bearing counts as one demerit per matter. Chanting or reciting scriptures without concentration counts as one demerit. In proclaiming and chanting the Keyi, reading documents, and making responses in memorials and tables, each mistaken character counts as one demerit. Among the three daily periods of homage to the divine Perfected, if one period is missed, five demerits are counted. Among offerings presented, each missing item counts as one demerit, each impure item counts as one demerit, and nonconformity to ritual method counts as one demerit. For the Dharma-faith money and goods given by donors, if they are used improperly, for one hundred cash one demerit is counted; for one string of cash, ten demerits are counted.

In the writing of Fulu (talismans and registers) and slip documents (Daoist ritual documents) used for the deliverance of the deceased, one character written incorrectly counts as one fault; one character omitted counts as one fault; an error or omission in the Fulu text counts as ten faults; and writing the seal-script characters of Fulu contrary to regulation counts as five faults.

When reciting scriptures (Jing), omitting one character counts as one fault; omitting one sentence counts as five faults; if pronunciation and interpretation violate the correct pronunciation, or if character sounds are confused and erroneous, each character counts as one fault; if the recited sentences are disordered and lose their meaning, each sentence counts as five faults; if the mind is not focused during recitation, it counts as five faults; if lustful or miscellaneous thoughts arise and evil matters are imagined, it counts as ten faults; if one stops in the middle of recitation to speak of evil matters and then resumes recitation after speaking, it counts as ten faults; speaking of ordinary matters during recitation counts as five faults; receiving or keeping company with guests and companions during recitation counts as three faults; speaking of good matters during recitation counts as one fault; not following the ritual rules of recitation counts as five faults; becoming angry while reciting counts as ten faults; humiliating others counts as ten faults. Whenever ten faults are marked, merit is entirely absent and the recitation is all empty; one fault deducts one point of merit, and ten faults deduct ten points of merit, so at ten faults merit is no longer counted.

Under the Gate of Unrighteousness, ten items are set out: inciting others to go to the government offices for contention and litigation—if it involves a death sentence, thirty faults; if it involves penal servitude, twenty faults; if it involves punishment by the staff, ten faults; if it involves punishment by the light stick, eight faults. Inciting others to fight: each person incited counts as one fault. Teaching people to commit improper and evil acts such as lack of integrity, unfiliality, unrighteousness, inhumanity, unkindness, and lack of compassion: each matter counts as one fault. Seeing a worthy person and not recommending them counts as one fault; seeing a worthy person and not taking them as a teacher to learn from counts as one fault. Seeing an enlightened teacher and not participating in study or receiving the teachings of scriptures and doctrines counts as two faults; not following the guiding principles of a teacher’s instruction counts as ten faults; betraying a teacher counts as fifty faults; disobeying a teacher’s instructions (the original reads “jiaogong”) counts as thirty faults; the same standards apply to elders and parents. Not associating with good friends and beneficial companions counts as one fault. Not relieving the poor counts as one fault; furthermore, humiliating one person counts as three faults. Stealing others’ property or teaching others to steal: every hundred cash counts as one fault; every guan of cash (usually one thousand coins) counts as ten faults; seeing theft and not dissuading it counts as one fault; praising or helping theft counts as five faults; rice, wheat, silk textiles, and clothing are all converted according to their cash value to determine the faults. Taking others’ property by unrighteous means: every hundred cash counts as one fault; every guan counts as ten faults; owing others property and denying or concealing it without repayment: every hundred cash counts as one fault; every guan counts as ten faults; if harm is done to others because of this, the faults are doubled.

The Gate of Impropriety (entries of transgression that depart from the proper path, six in total).

When transmitting Daoist methods, concealing the true method and producing a false method to deceive disciples records five faults for each occurrence. For example, when accepting tokens of faith from those seeking the method (tokens and offerings), for every hundred coins record one fault. If one meets a suitable person who could be taught but does not teach, record one fault. If one transmits Daoist methods to an unsuitable person, record ten faults.

Composing or annotating erotic and romantic tales, poems, and song-form verses records two faults for one piece. Transmitting it to one person records two faults. Making a brief compilation of one piece records one fault. Transmitting it to one person records one fault. Reciting it from memory and dwelling on it oneself for one piece records one fault.

Intentionally killing a living being in order to eat meat and then eating it records six faults. Buying meat and eating it records three faults. Intentionally eating forbidden meat records six faults. Accidentally eating forbidden meat records three faults. Eating meat on fast days records ten faults. After eating meat, entering the altar ground and reciting good records ten faults.

Drinking alcohol and discussing evil matters; drinking one sheng together with others records six faults. Without cause, drinking one sheng with persons of bad conduct records two faults. Without cause, drinking one sheng with ordinary people records one fault. Drinking one sheng to help bring about a licentious and pleasurable gathering records ten faults. Drinking with friends in order to reconcile a matter, as well as wine used in sacrifice, wine for entertaining guests, and wine taken with medicine, are not counted as faults. On fast days, drinking to drunkenness, or after drinking entering the altar ground and reciting good, records five faults.

Eating the Five Pungent Vegetables (wuxin) without cause records one fault each time. After eating them, reciting one large scroll of scripture records ten faults. Reciting one small scripture scroll records five faults. Each utterance of a holy name (the name of a deity or true spirit) records one fault. Eating the Five Pungent Vegetables on fast days records five faults.

Engaging in shouchu (improper contact or defilement contrary to ritual law) with immediate kin records fifty faults. With close kin records thirty faults. With distant kin records twenty faults. With a person from a respectable family records fifteen faults. After shouchu, entering the altar ground to recite the Dao and to attend the True and venerate the sages, as well as committing shouchu on fast days: for each ritual performed, record five faults each time.