《十戒功過格》

The cultivation of Daoist practice concerns both physical-spiritual refinement and the essence of life itself. If the impurities of body and mind remain unremoved, the radiance of life's true nature can hardly manifest. This is precisely why the cultivation of merits and faults (good deeds and transgressions) must be earnestly attended to.

Ancestor Lü (Sovereign Lü Dongbin, one of Daoism's Eight Immortals) bequeathed numerous scriptures for recording merits and faults to guide the world—far more than these two volumes alone. For over a century, we have expounded the profound Daoist teachings through the "Seven Awakenings," consistently upholding precepts as the foremost discipline. For precepts serve both as the foundation for accumulating merit and as the shield against transgressions.

Though our school emerged relatively late, it now stands among the foremost. As the presiding master of this altar, I have always encouraged fellow practitioners through merit-fault cultivation, deeply understanding that virtuous deeds are the vessel to attain the Dao, while faults act as pests corroding the Golden Elixir (Neidan practice). The profundity of this "Ten Precepts Merit-Fault Register" lies in its method: using ten precepts to define merits and faults, while evaluating them through the three karmic portals of body, speech, and mind. Its principles are subtle yet rigorous, its reasoning thorough and complete, with such precise standards that none can evade them—leaving no detail unexamined. This system of rewarding good and punishing evil maintains the impartial severity of the Spring and Autumn Annals' judgment.

Should practitioners place this text upon their desk daily and examine themselves with sincere devotion, it would be as if ten pairs of eyes were overseeing them and ten hands offering guidance. How could such profound assistance for physical-spiritual cultivation and life's transcendence be considered shallow or insignificant? Disciple Liu Shouyuan of the Hongjiao lineage respectfully inscribed this after ritual purification and incense offering.

Human conduct has clear standards of right and wrong, yet the thoughts of the mind know no fixed boundaries of good and evil. If we use rigid standards to measure the ever-changing fluctuations of thought, even clear criteria become blurred; conversely, if we judge definitive standards by these shifting thoughts, the unstable mind itself becomes the measure. This shows that intention can encompass action, yet action cannot fully represent intention.

Human laws primarily examine external behavior and are therefore relatively lenient, whereas the laws of the underworld focus on inner motives and are thus extremely strict. To restrain outward conduct while neglecting wicked thoughts within is to attend to the branches while ignoring the root. Such people may appear as gentlemen outwardly, yet remain petty souls within—like flowers arranged in a vase: though brightly colored, they lack roots and can never bear fruit.

To attain blessings, one must cultivate earnestly; to cultivate earnestly, one must act from genuine sincerity; to awaken genuine sincerity, one must eliminate deluded thoughts. To nurture true sincerity and dispel false notions, one must understand the standards of gravity in the underworld's laws. Only by comprehending these standards can one discern whether one's motivation is sincere; only by knowing the sincerity of motivation can one judge whether cultivation is genuine; only by recognizing genuine cultivation can one confirm whether blessings are reliable.

Alas, worldly people remain vague about the laws of the underworld, often mistaking faults for merits and grave sins for minor errors. When their desires go unfulfilled, they blame heaven's justice—how pitiful! These underworld laws are principles that determine karmic retribution by evaluating the three karmas of body, speech, and mind. The "three karmas" refer to actions, words, and thoughts, while the "one mind" signifies the true motivation within. The underworld laws assess good and evil in these three aspects, using the sincerity of the heart as the ultimate standard.

Specifically, the Great Emperor of the Eastern Peak (Dongyue Dadi) enforces ironclad laws governing the realm of ghosts. Evil deeds are classified into three grades corresponding to the three evil paths (hell, hungry ghosts, and animals), each further divided into three levels with nine subcategories, totaling eighty-one distinctions. The Supreme Pure Celestial Worthy (Shangqing Tianzun) administers jade laws governing the immortal path, where virtuous deeds are similarly classified into three grades corresponding to the three higher paths (heavens, humans, and asuras), also subdivided into eighty-one levels. The Thunder Ministry enforces golden laws...

This scripture expounds the core principles of Daoist "Ten Precepts Merit-Demerit Accounting," establishing a comprehensive system of karmic retribution for virtuous and evil deeds. The text explains that each person's actions can be classified into nine hierarchical grades, which mutually correspond and ultimately produce nine distinct karmic consequences. These include one's social status, material wealth, lifespan, progeny, and other life circumstances.

The interplay between good and evil deeds creates intricate chain reactions, much like how multiplying nines generates infinite variations. Broadly speaking, karmic outcomes fall into three tiers: the superior leads to the heavenly path (immortality), the middling to the human path (continued rebirth as a human), and the inferior to the ghostly path (descent into spectral existence). These three trajectories are entirely determined by the purity or corruption of one's heart—this constitutes the fundamental principle of underworld justice.

The text recounts how the Daoist deity Huang Changhu revealed through spirit-writing (a form of mediumistic ritual) that the mortal realm cannot tolerate the Ten Evils, thus prescribing methods for repenting wickedness and cultivating the Ten Virtues. Later, collaborating with Wu Hairuo, he compiled the "Ten Precepts Merit-Demerit Accounting," classifying behavioral guidelines into three tiers and nine subcategories, totaling ninety-three types and over a thousand detailed rules—each precisely aligned with the underworld's Iron, Gold, and Jade Statutes.

The practice begins with confessing past transgressions before deities, then accumulating merit by adhering to the precepts. If one errs, virtuous deeds may offset demerits. Merit accrues in stages: from single digits to tens, hundreds, and thousands. A thousand merits erase karmic obstacles, yielding lower-tier blessings; ten thousand merits secure middling rewards, potentially granting wealth, nobility, longevity, and prosperity; a hundred million merits enable ascension to heaven. Further devotion to the Three Treasures (Buddha, Dharma, Sangha) through meditation and mindfulness may elevate one to even higher spiritual attainments.

The text concludes by emphasizing that these underworld statutes were originally celestial secrets. Their revelation to humanity is both a profound blessing and a solemn test for mortals.

This passage expounds on the significance of the Daoist scripture Ten Precepts Merit and Fault Register. Lü Dongbin (Chunyangzi) states that those who sincerely believe in and practice according to this text may attain the highest blessings spanning both human and celestial realms, ultimately achieving the fruition of bodhisattvahood or śrāvaka (Buddhist spiritual attainments) – what extraordinary fortune this represents!

However, those who disrespect, disbelieve, or even mock and defile this scripture will incur severe calamities. Wherever this scripture resides, it is protected by divine and spiritual beings. In this Dharma-ending age (a period of moral decline), with people's minds restless and their spiritual foundations shallow, there will inevitably be those who offend these guardians through sacrilege – is this not profoundly perilous?

My hope is that all may cherish this rare opportunity for blessings while avoiding such dangers. Only then can I speak candidly to warn the world without incurring blame before Heaven and the celestial beings. This would be my greatest fortune. These words were personally written by Lü Dongbin himself.

This passage details the "Precept Against Killing" from Lü Dongbin's (venerated in Daoism as the Celestial Master [Tianshi] Chunyang Lüzu Fuyou Shangdi) Ten Precepts Merit and Demerit Register. It classifies killing into different grades, each corresponding to specific demerit records.

The essence of abstaining from killing lies in cultivating compassion and cherishing all life. Those who fully observe this precept may attain blessings like longevity, numerous descendants, prosperity, and celestial ascension. With boundless compassion, one may even transcend the Three Realms (Desire Realm, Form Realm, and Formless Realm) to achieve Bodhisattva-like states, though specific attainments vary by individual.

The scripture categorizes killing into hierarchical grades:

The lowest grade involves taking micro-life (such as mosquitoes or flies), subdivided into four cases:

1. Killing out of annoyance at their disturbance (hatred-killing): one demerit per life, with additional demerits for exceeding quantities (one extra demerit after 100 lives, ten demerits after 1,000 lives).

2. Killing for sensory pleasure or material gain (e.g., eating shrimp/snails, using oysters for medicine, harvesting pearls for adornment - desire-killing): demerits double in severity.

3. Accidental killing (e.g., during field burning or irrigation): one demerit per 1,000 lives.

4. Confining or tormenting life (e.g., cricket fighting, butterfly catching) without causing death still incurs one demerit; failing to stop others from such acts likewise accrues demerits.

More severe offenses include:

• Teaching others to fish/hunt (instigation-killing): ten demerits per instance.
• Crafting tools for killing (e.g., fishing nets, hunting traps): fifty demerits per item, as these enable widespread harm.

For larger creatures (e.g., snakes, rabbits):

• Killing out of disgust: two demerits per life.
• Killing domesticated/wild animals for consumption or utility: five demerits per life.

The text particularly emphasizes that desire-killing bears heavier karmic consequences than hatred-killing, applying three escalating tiers of penalty. These regulations reflect Daoism's reverence for life, viewing killing as accumulating negative karma that hinders spiritual cultivation and blessings.

This passage explains the criteria for assessing offenses related to killing in the Daoist Ten Precepts Merit and Demerit Ledger, classifying different types of killing into varying degrees of "demerits" (guo, offenses). The severity of offenses differs greatly depending on the motive, target, and method of killing.

Killing for sacrifices to malevolent spirits or extravagant banquets falls under "wanton killing" (zongsha), with each life taken counting as twenty demerits. This is because sacrificing to evil spirits harms the orthodox Dao (Dao), while extravagance violates the virtue of frugality (De), making the offense particularly grave. Accidental killing counts as one demerit.

"Killing for amusement" (xisha), such as keeping mynah birds or quails for fighting, counts as two demerits. Even if no life is taken, keeping animals captive without releasing them counts as one demerit. Failing to stop younger generations from tormenting animals also incurs one demerit.

Instigating others to kill (changsha) counts as twenty demerits per instance. Mass slaughter (pusha) is assessed by scale: using rat poison or traps counts as fifty demerits; large-scale killing with nets, blades, or clubs falls under the same category.

Killing large, spiritually aware animals (daming) carries heavier penalties. Killing man-eating beasts like tigers or wolves counts as merit, as they deserve death. However, killing beasts that haven't harmed humans counts as five demerits. Killing for profit incurs ten demerits.

Killing livestock or wildlife for food or profit (aisha) counts as ten demerits per life. But if done for proper sacrifices, military needs, or supporting parents, it isn't penalized.

Accidental killing counts as five demerits per life. Killing monkeys or similar animals for amusement (xisha) counts as twenty demerits. Operating zoos to confine apes, deer, etc., even without killing, counts as ten demerits. Failing to stop younger generations from tormenting animals counts as five demerits.

Instigating killing (changsha) counts as fifty demerits per instance. Manufacturing lethal weapons (pusha) like blades, spears, or bows counts as one hundred demerits per item. Those who make weapons professionally incur one thousand demerits in their lifetime (with room for repentance), unless commissioned by authorities.

Killing service animals like oxen, horses, camels, or elephants without just cause (rensha) counts as fifty demerits per life. "Without just cause" excludes proper sacrifices, military needs, or other legitimate reasons.

This passage explains the detailed regulations regarding the karmic offenses of killing in the Daoist Ten Precepts Merit and Fault Ledger (Shijie Gongguo Ge). It primarily distinguishes between intentional and unintentional killing.

Intentional killing, whether motivated by hatred or misguided affection, clearly violates state laws and constitutes an unforgivable grave offense that cannot be measured by simple "fault points." If a death results from medical incompetence—such as misdiagnosis or administering the wrong medicine—it counts as accidental killing and is recorded as fifty faults (though minor illnesses treated incorrectly don’t apply). Using risky treatments for financial gain is recorded as one hundred faults; doing so to compete for fame is similarly penalized with one hundred faults. If someone deliberately misleads a patient by contradicting a correct treatment, harming them out of greed for both reputation and profit, it is recorded as two hundred faults.

Drowning a child (specifically referencing the historical practice of female infanticide due to gender bias) is considered cruel murder and is recorded as five hundred faults. One abortion is recorded as two hundred faults, while teaching abortion methods is recorded as one hundred faults.

Taking pleasure in witnessing killing (such as seeing a disliked person or animal killed) incurs faults based on the size of the life taken: one fault for small creatures, two for medium-sized, five for large, and ten for human lives. Praising someone’s skill in killing follows the same scale. Commending successful hunting or fishing as impressive, or expressing satisfaction in cycles of vengeance, counts as "rejoicing in killing" and halves the fault points (since such individuals still retain some trace of compassion).

Failing to save a life when capable of doing so incurs faults: one for small creatures, two for medium-sized, and twenty for human lives. If death results from deliberately refusing an easy rescue, it is recorded as fifty faults. Knowingly eating meat from intentionally slaughtered animals counts as one fault per instance (though meat received as imperial gifts or sacrificial offerings is exempt).

These rules emphasize that human life is sacred and inherently weighty—far beyond what simple "fault points" can measure. Yet the precepts cap the maximum recordable faults at five hundred.

Those who frequently engage in brawling commit what is called "borderline killing" (meaning they're one step away from homicide, and sometimes actually cause deaths) - each offense records twenty demerits. If one retaliates when provoked into a fight, ten demerits are recorded; if one initiates the conflict, fifty demerits are recorded.

Bullying orphans or the vulnerable is especially severe, warranting one hundred demerits; if the victims are one's own relatives, two hundred demerits are recorded (as violating familial bonds and heavenly principles constitutes the gravest offense). Carelessly discarding unearthed anonymous bones when digging wells or canals is called "wanton disregard for the dead," recording twenty demerits; proper reburial in coffins with memorial rites cancels these demerits.

Abusing servants to the point of death through neglect of hunger, cold or illness constitutes "cruel killing," with each life lost recording one hundred demerits. Teaching others harmful witchcraft techniques is called "trial killing," recording fifty demerits (such dark arts are legally classified as unpardonable crimes; even those spreading such methods out of curiosity without murderous intent incur demerits).

Unintentionally causing others to suffer hunger or cold records one demerit; deliberate teasing records five demerits; malicious targeting of disliked individuals records ten demerits. Causing others to trip through careless walking or misplaced objects records one demerit; intentional pranks record five demerits; purposeful harm records ten demerits.

Each instance of servant abuse records five demerits (while disciplining erring servants is permitted, it should follow classical methods from the Book of Documents - using bamboo rods or wooden paddles on palms or thighs, five strikes for minor faults, ten for major ones. Using improper tools, striking forbidden areas, or exceeding strike counts constitutes abuse). Each instance of neglecting a servant's illness or hunger records one demerit (basic care for their wellbeing is required; forcing labor under such conditions increases the offense by one degree).

This scripture passage discusses the Daoist cultivation criteria for evaluating merits and faults, focusing primarily on two aspects: treatment of the impoverished and conduct toward family elders.

Regarding the impoverished: Preventing the poor from earning a legitimate livelihood (referring to morally upright and lawful means) counts as ten faults. Witnessing someone initiate a public welfare project but failing to support it fully counts as one fault; opposing it out of personal rivalry counts as five faults; directly obstructing or sabotaging it counts as ten faults; hindering it due to competition for reputation counts as fifty faults; and disrupting an already successful charitable endeavor counts as fifty faults—or a hundred faults if it was a major project. Such charitable acts include establishing granaries, founding free schools, building bridges and roads, setting up resting pavilions, operating ferry boats, dredging rivers, digging wells, organizing paper-recycling societies, releasing captive animals, distributing medicine and coffins, providing mosquito nets and winter coats, offering cooling tea or ginger soup, disaster relief, orphanages and elder care, establishing public cemeteries, and distributing lanterns.

Concerning family conduct: Merely feeling resentment toward elders or the disabled counts as one fault; expressing it in words or demeanor counts as two faults; severe mistreatment counts as five faults; and repeating the offense after regret counts as ten faults. Special emphasis is placed on filial conduct: If children harbor disgust toward their elderly, frail parents, it counts as ten faults (even just the thought). Slight displays of this attitude count as twenty faults, while severe mistreatment counts as fifty faults. Neglecting to seek proper medical care for an ill parent counts as fifty faults per day; delegating their care to servants instead of personally attending to their medicine counts as twenty faults per instance; failing to provide suitable, appetizing meals counts as ten faults per day (though note that improper dietary supplements during illness do not count as faults). Neglecting medical care for a sick sibling or spouse counts as ten faults per day (with emphasis on carefully selecting physicians—ideally, one should also study basic medicine).

Forcing elderly parents to perform household labor is also a fault: Parents in their twilight years should enjoy peace, so assigning them chores counts as five faults per task. The scripture particularly condemns the moral decay of the times, where some even treat their parents as servants—such individuals are said to plant the seeds of hellish retribution.

In familial relationships, harboring resentment toward relatives (such as between siblings or in-laws) without timely resolution counts as ten transgressions if minor disputes are left unresolved for three days, and ten transgressions if major conflicts remain unsettled for ten days. If such discord leads to an irreparable rift among blood relatives, it is recorded as one hundred transgressions (ideally, mediation should begin at the first sign of conflict, as accumulated grievances may eventually escalate into grave consequences).

When a family member passes away, intentionally delaying burial due to preoccupation with other matters incurs fifty transgressions per year of delay. If the delay stems from financial hardship preventing proper funeral arrangements, it counts as ten transgressions annually (funerals should be conducted within one’s means, though delay remains a fault). Delaying burial due to superstitious geomancy (feng shui) practices to select an auspicious burial site incurs twenty transgressions per year. If disputes among siblings over funeral expenses cause postponement, it is recorded as one hundred transgressions annually.

Harboring weariness or reluctance to maintain ties with impoverished old friends or relatives counts as one transgression per occurrence; actual acts of neglect or discourtesy incur five transgressions each. Even toward non-relatives, merely feeling aversion toward others counts as one transgression.

Envying others’ wealth or taking pleasure in their misfortunes—merely entertaining such thoughts counts as two transgressions; actively feeling schadenfreude incurs five transgressions. If this pleasure arises from personal grudges, it counts as ten transgressions (witnessing the retribution of wrongdoers should prompt self-reflection or compassion—rejoicing in their suffering violates benevolent intentions, and doing so out of personal resentment compounds the offense).

Failing to treat widows, widowers, orphans, or the childless with kindness in interactions counts as one transgression. Bullying or humiliating them incurs ten transgressions; particularly egregious acts count as fifty.

Undermining others’ marriages: discouraging a potential union due to disparities in social status or wealth counts as ten transgressions if the match is unconsummated; disrupting an engagement incurs fifty. Advising a married couple to divorce counts as five hundred transgressions; even without active encouragement, assisting in drafting divorce documents incurs one hundred.

Damaging others' crops (including altering field boundaries or disrupting irrigation channels—when neighbors act unkindly by secretly harming shared resources, or when the strong monopolize water from communal ponds) counts as crop destruction. Extreme acts like sowing weeds or uprooting seedlings are exceptional cases and not listed as regular transgressions. Each instance counts as ten faults (十过).

Failing to cultivate virtue during calamities but instead making sacrificial offerings to avert misfortune counts as ten faults.

Setting traps or scheming to harm others: minor cases count as ten faults, major cases fifty, and severe cases (those causing financial loss, damaging reputations, or embroiling others in lawsuits) one hundred faults. Merely harboring such intentions without acting reduces the offense by two degrees (two faults for minor cases, ten for major, twenty for severe).

Practicing martial arts or weaponry counts as ten faults.

Wasting paper with writing or food grains (the foundations of human sustenance) counts as one fault per instance, with additional faults for exceeding a thousand characters or grains.

Indulging in chess for a full day counts as two faults. (Ancient wisdom holds that skilled painters often live long—their brushstrokes embody vitality—while skilled chess players often die young—their moves embody killing intent. Moreover, it wastes time and neglects proper duties, hence its classification as a fault.)

Merit (功德) standards:

Saving small lives:

• Releasing creatures out of genuine compassion when seeing their plight is called "compassionate rescue" (哀救), counting as one merit per act (since it stems from true empathy, this carries the highest merit). Saving over a hundred lives grants additional merit. (Note: A single rescue counts as one merit; when calculating by quantity, 100 lives = 1 merit, 1,000 = 10 merits, 10,000 = 100 merits. Fault calculations follow the same logic.)

• Deliberate efforts to free creatures, requiring significant labor, are called "active rescue" (力救), counting as one merit per act, with additional merit for every hundred lives saved.

• Purchasing creatures for release is called "wealth sacrifice rescue" (破财救), with 100–1,000 lives counting as one merit (beyond 1,000, additional merits apply). (The wealthy find this easier with less heartfelt or physical effort, so merit is proportionally reduced.) Monetary expenditure is calculated separately at 30 coins per merit.

• Digging ponds or building gardens to promote life release is called "dharma rescue" (法救), with the initiator credited 100 merits. (As the benefit extends beyond the immediate act, the merit is vast and enduring.)

The Ten Precepts Merit and Demerit Ledger meticulously documents the calculation methods for merits gained through saving lives. The act of saving lives is categorized into several types:

When rescuing small animals, each act performed with compassion counts as one merit (saving one life also counts as one merit). Exerting full effort to save them counts as one merit; spending money to rescue them yields one merit for every thirty coins spent. If special methods (fajiu, "salvation through Daoist practice") are successfully employed, each instance is recorded as one hundred merits (expenses are calculated according to the aforementioned standards). However, if releasing life leads to unfilial behavior toward one’s parents, two demerits are recorded instead. If the parents rejoice in the act, the merit may be increased by one grade.

Rescuing large animals is divided into three scenarios: saving animals that may harm humans (such as tigers or wolves) counts as two merits; saving harmless animals (like sheep, pigs, or deer) counts as ten merits; saving animals beneficial to humans (such as oxen or horses) counts as fifty merits. Successfully prohibiting the slaughter of oxen or dogs, or persuading butchers and hunters to change their professions, counts as one hundred merits (merely speaking without action still counts as one merit).

Regarding saving human lives: highly skilled physicians who save critically ill patients are credited fifty merits, twenty for severe illnesses, ten for major diseases, five for minor ailments, and one for slight conditions (such as boils or sores). However, accepting gratitude gifts offsets the merits; if the gift’s value is less than the merit earned, the remaining merits are still recorded. Bravely rescuing victims of fires or drowning counts as fifty merits (expenses are calculated separately). Adopting and raising an orphan to adulthood counts as two hundred merits; ensuring the child’s lifelong security counts as five hundred merits, and even if the child does not reach adulthood, one hundred merits are recorded. Dissuading others from infanticide or abortion to save a life counts as twenty merits. Advocating for those wrongly imprisoned to spare them from execution or reduce their sentence counts as fifty merits.

These rules embody the Daoist emphasis on reverence for life and the cultivation of compassion in spiritual practice. By providing concrete, quantifiable standards, they guide adherents in accumulating virtue (De) through benevolent deeds.

Witnessing someone being killed yet being unable to intervene, but feeling sorrow and compassion in one's heart, is called "salvation through the heart" (xin jiu), and each instance counts as one merit. If the compassion is directed toward small creatures (such as insects, etc.), it counts as two merits (compassion for small beings carries greater virtue, as ordinary people find it harder to sympathize with such creatures).

Seeing a scene of killing and being unable to intervene, yet saying "how pitiful" in the hope that others might rescue the victim, is called "salvation through speech" (kou jiu), and each instance counts as one merit.

Upon seeing or hearing about an animal being slaughtered, abstaining from eating its meat out of compassion counts as one merit per instance.

Encountering someone prone to fighting and quarreling, and making every effort to mediate and dissuade them, counts as two merits per instance.

When others seek to fight with me, actively closing the door to avoid confrontation counts as ten merits.

Burying unclaimed human remains counts as twenty merits (if expenses are incurred, they should be recorded separately).

Initiating benevolent deeds for the public welfare: major acts of kindness (such as establishing community granaries, founding free schools, distributing coffins and cotton clothing, or providing disaster relief porridge) count as one hundred merits; moderate acts (such as repairing bridges and roads, building tea pavilions or ferry boats) count as fifty merits; minor acts (such as organizing paper-respect societies, releasing captive animals, offering cooling tea or ginger soup, or providing lanterns) count as twenty merits. If one has the means to establish long-term institutions benefiting the people (such as ever-normal granaries, orphanages, or homes for the elderly), with virtue extending to future generations, it counts as five hundred merits (expenses should be recorded separately according to precedent).

When a concubine in the household gives birth, if the primary wife raises the child as her own, each kind thought counts as one merit, and each specific act of equal treatment counts as one merit.

Establishing an heir for relatives or friends who lack descendants, and raising and educating them: adopting one person counts as two hundred merits, and raising them to adulthood and independence counts as five hundred merits.

Not destroying bird nests or harming young birds and animals counts as one merit per instance; dissuading others from harming them also counts as one merit (fish eggs can survive for three years without being salted, so anyone who refrains from eating fish eggs may record merits).

Preventing killing: providing a meal to the hungry, clothing to the cold (expenses recorded separately), aiding those in distress, guiding the lost, or sheltering the homeless overnight each count as one merit.

Forgiving the faults of servants and showing concern for their hunger, cold, or illness counts as one merit per instance.

Upon witnessing others performing good deeds: fully supporting and facilitating their efforts counts as ten merits; praising them verbally without contributing money or effort counts as one merit.

When you see displaced people reduced to beggary, helping them find shelter earns fifty merits of virtue (though those who willingly choose to beg rarely stay settled even with assistance).

Assisting a stranded traveler from afar with three thousand coins for their journey home counts as one merit; organizing collective support from the community earns ten merits.

Mediating to resolve others’ grievances yields ten merits, while reconciling deep-seated enmity grants fifty (though this excludes irreconcilable vendettas involving life-and-death matters between parents and their foes).

In serving one’s parents, each act of household diligence or heartfelt care that brings them genuine joy counts as one merit. Skillfully dissuading them from exhausting labor while putting their minds at ease also earns a merit per instance.

Among siblings, voluntarily taking on hardships while leaving lighter tasks for brothers or sisters grants one merit per act.

Persuading someone to abandon the profession of litigation (contentious legal advocacy) earns one merit; if they renounce it permanently, twenty merits follow. Preventing a divorce counts as one merit, but skillfully reconciling a couple restores fifty merits (expenses incurred are tallied separately). Discouraging food waste grants one merit (waste being a root cause of famine—this admonition carries exceptional merit). Convincing others to spare lives through animal release, if they comply, yields ten merits.

Compassionate care for widows, widowers, orphans, or the elderly living alone earns five merits per act (material aid is recorded separately; the compassion must be genuine—whether through tangible help or comforting words, though the latter grants half-merits). Relieving impoverished relatives or old acquaintances counts as five merits per instance (expenses noted separately). Aiding victims of disaster also grants five merits. Assisting the aged or disabled earns two merits per act.

When encountering wicked schemers harming others covertly, seizing the chance to dissuade their malice yields ten merits per intervention (worldly scholars often advise avoiding the corrupt, but those with great wisdom, compassion, and adaptability should actively engage to transform them. Especially with influential wrongdoers, tactful guidance matters—a single word may benefit multitudes. Why cling to personal purity at the cost of forfeiting such opportunities? Preventing grave evils doubles the merit).

Assisting someone in distress with minor matters counts as one merit, while helping with major matters counts as ten merits (minor matters refer to short-term benefits, such as lending money or conducting small transactions; major matters refer to long-term benefits, such as teaching skills or supporting career development).

The second precept is to abstain from theft. One must act with integrity in all matters and cultivate selfless intentions in every thought—only then can the precept be fully upheld. Those who perfectly observe this precept will receive abundant rewards: wealth, unwavering support from others, the fulfillment of their wishes, and even the potential to become celestial beings. If one practices compassion and generosity extensively, they may even attain the fruit of bodhisattvahood.

Regarding specific cases of theft:

Open robbery or theft constitutes a violation of the law and is beyond repentance; such acts are not accounted for in the merit-and-fault system.

Deceiving or concealing another’s property, causing them to suspect wrongdoing, is called "overt theft" (ming dao) and counts as one fault per instance. If the amount exceeds thirty coins, an additional fault is added for every thirty coins (even a single coin breaks the precept and must be recorded as a fault. Thirty coins serve as the unit of calculation—amounts below thirty still count as one fault, thirty-one to sixty coins count as two faults, and so on).

Deceiving or concealing another’s property without their awareness is called "covert theft" (an dao) and counts as two faults per instance. If the amount exceeds twenty coins, an additional fault is added for every twenty coins.

After deceiving someone of their property, falsely accusing another out of fear of discovery is called "slanderous theft" (wu dao) and counts as five faults per instance. If the amount exceeds ten coins, an additional fault is added for every ten coins.

Exploiting someone’s urgent need to extort them or forcibly taking advantage of one’s authority is called "intimidating theft" (xie wei dao) and counts as five faults per instance. If the amount exceeds ten coins, an additional fault is added for every ten coins.

Secretly taking something behind others’ backs or using cunning means to acquire it is called "fraudulent theft" (xie zha dao) and counts as two faults per instance. If the amount exceeds twenty coins, an additional fault is added for every twenty coins.

Seizing property from the impoverished or taking advantage of someone’s misfortune to claim lost belongings is called "life-destroying theft" (jue ming dao), with each coin counting as one fault (this is equivalent to both theft and harming life, making the offense extremely grave).

Deceiving others while entrusted with their property or during transactions is called "custodial theft" (dian shou dao) and counts as two faults per instance. If the amount exceeds twenty coins, an additional fault is added for every twenty coins.

Deceiving family members, relatives, or embezzling public property is called "kinship-destroying theft" (mie lun dao), with every ten coins counting as one fault.

Regarding the theft of reputation (reputation is guarded by heaven and earth, and people cherish it more than wealth—thus, the prohibition against stealing fame must be even stricter).

This passage explains the various acts of theft and their corresponding levels of transgression as outlined in the Daoist Ten Precepts Merit and Demerit Ledger (Shijie Gongguo Ge). The "merit and demerit ledger" is a Daoist cultivation method for recording good and bad deeds, specifically enumerating how different types of theft are calculated in terms of transgressions.

Openly plagiarizing another's talents (such as passing off someone else's writings or skills as one's own) counts as one demerit per instance; secretly plagiarizing counts as two demerits. If the act involves significant matters (such as impersonating someone in an imperial examination, causing another to fail), the transgression is increased by three levels.

Falsely claiming another's virtuous deeds (e.g., taking credit for a public welfare initiative actually started by someone else, or falsely claiming to have persuaded another to perform a good deed): openly claiming another's deed counts as two demerits per instance; secretly doing so counts as five demerits.

Falsely claiming another's kindness (e.g., taking credit for a favor actually done by someone else): minor cases count as two demerits, major cases as five. If the falsely claimed party is permanently unable to clarify the truth or suffers retribution as a result, it counts as ten demerits.

Falsely claiming another's merits (e.g., in matters like medicine or strategic planning): minor cases count as five demerits, major cases as ten. If one profits from this while the rightful party receives no due reward, it counts as twenty demerits.

Exploiting the name of repaying kindness or vengeance for personal gain: minor cases count as five demerits, major cases as ten.

Promoting heretical doctrines or founding cults to deceive the masses for profit is called "evil theft" (xie dao): the instigator incurs five hundred demerits, while followers incur one hundred (organizations like "Celestial Lord" (Tianzhu), "Great Achievement" (Dacheng), "Blue Robe" (Qingyi), and "White Robe" (Baiyi) all fall under this category).

"Stealing life" (dao ming) refers to theft that endangers another's life (even if unintentional, it is heavily penalized).

Scheming to seize another's property or livelihood: one instance counts as fifty demerits; if done through particularly underhanded means, it counts as one hundred, with severe cases counting as two hundred; causing another to lose their livelihood and suffer hardship counts as five hundred.

Stealing another's secret skills, causing them to lose their livelihood: minor cases count as ten demerits, major cases as twenty; profiting from this counts as one hundred.

Exploiting and selling servants or maids for excessive profit, leading to their miserable conditions, is called "pitfall theft" (kengxian dao): one person counts as fifty demerits.

Luring others into prostitution or gambling for profit is called "extreme evil theft" (ji'e dao): one instance counts as one hundred demerits.

Selling aphrodisiacs or harmful drugs is called "venomous theft" (gu dao): one instance counts as fifty demerits.

Using forbidden sexual techniques (caizhan xieshu, a prohibited Daoist practice) to deceive others for profit is called "demonic theft" (yao dao): one instance counts as one hundred demerits.

"Pseudo-theft" (dao chong) refers to cases where there is no actual theft but theft is intended, or where one's actions resemble theft—all such cases count as transgressions.

Using inaccurate measuring tools (such as deliberately adjusted scales or inconsistent volume measures) to deceive others constitutes "market theft" (shixing dao), with one demerit recorded for each instance.

Encouraging juniors or subordinates to steal household property is called "teaching theft" (jiao dao), with five demerits recorded for each act of instigation.

Taking pleasure in others' extravagance or urging people to squander wealth is termed "wasteful theft" (hao dao), with one demerit recorded each time.

Failing to return borrowed items on time, leading to loss, or deliberately delaying repayment is called "negligent theft" (xie dao), with one demerit per occurrence.

Unintentionally taking another's belongings (such as accidentally carrying them away), causing the owner to search frantically or even miss important matters, is called "mistaken theft" (wu dao), with one demerit recorded each time.

Excessive generosity for the sake of reputation or lending money to win favor incurs five demerits per instance. However, genuine acts to relieve others' hardship (like Feng Xuan burning loan contracts for Lord Mengchang in the Warring States period) are exempt. If the motive is impure, one demerit is recorded.

Urging others to conduct improper sacrificial rituals for blessings incurs twenty demerits per instance.

Persuading people to donate money for superficial merits (such as building temples for spirits) solely to boost one's own reputation incurs one demerit for every hundred coins spent. These three offenses are collectively called "biased theft" (pian dao), as they stem from selfish partiality.

Evading government duties or taxes is termed "deceiving authority theft" (wangshang dao), with two demerits per instance.

Using gambling to win money is called "playful theft" (xi dao), with two demerits per occurrence. (Note: Gambling without monetary stakes, mentioned earlier under the precept against killing, carries lighter penalties. Here, it specifically refers to gambling with money, which is essentially a tool for theft, hence the stricter punishment.)

Adulterating goods (such as diluting wine or thinning fabric) is called "open deception theft" (ming qi dao), with one demerit per instance.

Deliberately spying on others' private matters is called "ghostly surveillance theft" (gui si dao), with two demerits per occurrence.

Initiating frivolous activities that waste resources and burden the people (such as erecting lavish stages for performances or organizing extravagant religious parades) is called "reckless theft" (wang dao), with fifty demerits per instance. If personal profit is also gained, one hundred demerits are recorded.

Allowing livestock to graze on others' crops or trample graves is termed "harm-to-roots theft" (shang ben dao) (as crops sustain life and graves represent ancestral roots), with five demerits per instance (being both unjust and contrary to natural principles, the penalty is naturally severe).

Seeking petty advantages in trade is called "petty greed theft" (xiao jian dao), with one demerit recorded each time.

Knowingly using counterfeit silver with intent is equivalent to theft—every thirty copper coins spent this way counts as one transgression.

Persuading others to fraudulently smelt lead and mercury (materials used in Daoist alchemy) to deceive people constitutes a deception against Heaven—each instance of such persuasion counts as one hundred transgressions. If one comes across books teaching such false alchemical practices but fails to burn them immediately, allowing them to harm others, keeping each such book counts as ten transgressions (though labeled as alchemy, these are actually scams using copper to imitate gold and silver—engaging in such acts will surely incur Heaven’s wrath. Yet people, driven by greed, are easily misled by such texts, so they must be thoroughly destroyed to prevent future harm).

The root of theft lies in extravagance and laziness. To address it fundamentally, the key is cultivating diligence and frugality.

In matters of daily life:

• Disdaining plain food and tea, simple clothing, modest dwellings, or crude utensils—each instance of such disdain counts as one transgression.
• If this escalates to demanding rich and sweet food, brightly colored and luxurious clothing, spacious and well-lit residences, or exquisitely crafted and valuable utensils—each such thought counts as two transgressions (these are still just thoughts).

When put into action:

• Rejecting plain food in pursuit of delicacies—every ten copper coins spent counts as one transgression.
• Rejecting simple clothing for lavish attire—every hundred copper coins spent counts as one transgression.
• Rejecting modest dwellings for extravagant homes—every thousand copper coins spent counts as one transgression.
• Rejecting crude utensils for refined craftsmanship—every hundred copper coins spent counts as one transgression.
• If one overspends beyond their means, the transgression increases by one degree.
• If this leads to breaking important commitments or defaulting on debts, the transgression increases by two degrees.

When dining at another’s home, feeling dissatisfied with the simplicity of the meal or the hospitality—each such thought counts as one transgression.

Indulging in excessive drinking or gluttony is considered "dog theft" (metaphorically likened to a dog’s greed for food)—each instance counts as two transgressions. If one drinks to the point of drunkenness or eats to the point of harming their health, it counts as five transgressions (as revealed in spirit-writing teachings: Alcohol is the root of calamity, connected to the three evils of killing, theft, and lust. Wine disturbs one’s nature, inciting greed and anger. Greed for wealth is the root of theft, lust is the medium of debauchery, and rage is the trigger for killing. To eliminate these three evils, one must first abstain from alcohol. If complete abstinence is impossible, moderation is essential—do not let wine control you).

Neglecting proper work and idling about—each day counts as one transgression. Sleeping unnecessarily during the day counts as one transgression.

Hosting lavish banquets for guests—each instance counts as two transgressions, with particularly excessive cases counting as five. If extravagance is used to show off or compete with others, it counts as ten transgressions (a daily meal exceeding four dishes or a banquet exceeding eight dishes, or a table laden with rare delicacies, all qualify as extravagance).

The Ten Precepts Merit and Fault Register outlines common moral transgressions in daily life alongside methods for accumulating virtue. Regarding faults: Permitting female family members to purchase gold, silver, jewels, or extravagant clothing counts as five faults per instance, with an additional fault recorded for every thirty coins spent. Dressing children in silk garments counts as five faults each time (as this fosters extravagance and diminishes karmic blessings, requiring special caution).

Allowing women to visit temples indiscriminately or associate with monks and nuns—behaviors considered covertly disruptive—counts as five faults per occurrence. Creating entertainment tools (such as flutes, pipes, or playing cards) counts as ten faults for minor cases and fifty for major ones. Extravagant spending during weddings or funerals incurs one fault per thirty coins wasted.

Feigning frugality while neglecting proper care for parents—whether in food, clothing, medicine, or bedding—counts as ten faults per instance, rising to fifty for severe cases. Teachers who fail to diligently impart skills accumulate one fault daily; the same applies to those who accept payment without fulfilling their duties. Pretending to cultivate the Dao (道) while making no genuine effort to reform oneself constitutes blasphemy against the teachings, incurring one fault per day.

On accumulating merit: Generosity motivated by genuine affection is called "joyful giving" (喜舍)—such as honoring elders, caring for children, or presenting gifts to virtuous or capable individuals. Each act counts as one merit, with an additional merit per thirty coins spent (though gifts motivated by social climbing, fame-seeking, or currying favor with the powerful do not qualify).

Compassionate charity (悲舍)—such as aiding beggars or relieving the hungry and cold—counts as one merit per act, plus one per thirty coins (unless done for reputation). "Natural giving" (自然舍) refers to assistance requiring no personal sacrifice, like safeguarding others' property or returning lost valuables: one merit per act, plus one per hundred coins.

"Laborious giving" (力舍) denotes effortful aid without expectation of reward—doctors providing free prescriptions, mediating disputes, or assisting with tasks. Each attempt counts as one merit; successful resolutions earn two for minor matters and ten for major ones. "Secret giving" (暗舍) involves anonymously covering others' debts to resolve conflicts: five merits per act (reduced by one level if boasting occurs), plus one per ten coins (voided if ulterior motives exist).

This scripture outlines ten ways for Daoist practitioners to accumulate merit, with each virtuous act assigned a corresponding point value. The Ledger of Merit and Demerit (a cultivation tool for recording good and bad deeds) classifies these virtuous actions into different levels:

In spreading teachings: Establishing widespread charitable institutions (Dharma Offering) earns fifty merits; accomplishing great deeds yields one hundred merits; achieving extraordinary acts of goodness grants two hundred merits. However, if done for fame-seeking purposes, the merit is reduced by two grades.

Acts of charity include: Funding the printing of virtuous texts (Teaching Offering)—every thirty coins spent counts as two merits; refraining from profiting when seeing others in urgent need (Compassionate Offering)—also thirty coins for two merits, though ulterior motives nullify the merit.

Regarding reputation: Not minding when one's talents are misappropriated (Forgetting Talent Offering) earns one merit per incident; humbly declining credit when others vindicate one's name (Yielding Talent Offering) grants five merits per case. Overlooking others claiming credit for one's good deeds (Forgetting Virtue Offering) gives two merits, while surrendering recognition for virtuous acts (Yielding Virtue Offering) yields ten merits. Ignoring others taking credit for one's kindness (Forgetting Grace Offering) earns five merits, whereas relinquishing gratitude (Yielding Grace Offering) grants twenty merits—for ordinary people often find it easier to relinquish great virtues than small favors.

Facing slander: Willingly enduring false accusations without defense (Enduring Defilement Offering) gives twenty merits; engaging in self-reflection when wrongfully maligned (Self-Improvement Offering) earns ten merits.

Concerning livelihood: Not contending or resenting when others compete for property or livelihood (Accepting Fate Offering) yields fifty merits. Acting with great compassion, rejoicing in others' gains despite personal loss, grants two hundred merits; completely letting go upon seeing life's impermanence brings five hundred merits.

Self-sacrifice: Feeding others while going hungry oneself, clothing others while freezing, or exhausting one's resources to help (Forgetting Life Offering) earns one hundred merits per act. Even small kindnesses (like a single meal offered) count as ten merits, though ulterior motives (such as coveting beauty) nullify them. Risking one's life to save others (Whole-Body Offering) gives one hundred merits, unless saving a ruler or parent—such cases require discernment, or must align with greater universal righteousness.

These cultivation guidelines particularly emphasize sincerity in "non-attachment" and "humility"—the more one relinquishes self-interest and expects no return, the greater the merit accrued. Simultaneously, practitioners are cautioned against fame-seeking attitudes, for true virtuous deeds must arise from the heart.

The Ten Precepts Merit and Demerit Ledger outlines specific criteria for accumulating merit in daily life, primarily divided into several aspects:

Regarding fair trade, maintaining impartiality when using scales and measures while willingly accepting minor losses counts as "invisible charity," with each instance recorded as one merit. Transactions exceeding ten coins warrant additional merit. Persuading others to practice frugality also qualifies as verbal charity, earning one merit per instance.

In matters of integrity and keeping promises, carefully safeguarding borrowed items, returning them punctually, and repairing borrowed books each count as one merit. Fulfilling labor obligations and tax payments on time, as well as repaying debts, all constitute merit—with transactions involving over thirty coins earning extra merit. Conducting honest business without adulteration or deception for a full day counts as one merit.

For upholding public order, taking the lead in prohibiting activities that waste resources and harm the people (such as erecting high stages for opera performances, deity procession competitions, Lantern Festival revelry, or dragon boat races) earns twenty merits per incident—unless motivated by personal fame or grudges. Destroying a book that deludes minds (such as texts on external alchemy [waidan] or bedroom arts) counts as one merit, while expelling a tyrannical servant earns ten merits.

In terms of personal integrity and self-discipline, discarding counterfeit silver upon discovery—when valued at thirty coins—counts as one merit. Strictly observing the precept against theft, where even taking a single blade of grass or leaf without permission constitutes a violation, while each act of restraint (such as refraining from picking flowers without consent) earns one merit.

Regarding contentment in poverty and delight in the Dao [Dao], not complaining about coarse food, simple clothing, cramped quarters, or crude utensils—each restrained thought counts as one merit. A special note clarifies: beginners must consciously overcome aversion to these circumstances to earn merit, whereas those truly cultivated in virtue naturally feel no hardship and thus require no record. The essence of merit evaluation lies in the struggle between "heavenly principle and human desire"—yielding to desire constitutes demerit, while following principle earns merit. When one fully embodies heavenly principle, even the concepts of "merit" and "demerit" become unnecessary.

Finally, it mentions that those capable of luxury yet choosing simplicity, dedicating saved resources to charity, demonstrate particularly commendable intentions.

The Ten Precepts Merit and Fault Ledger scripture primarily outlines concrete standards for accumulating merit and avoiding transgressions in daily life, with particular emphasis on three aspects: mental discipline, diligence and frugality, and abstinence from lust.

Regarding mental discipline and frugality: A single virtuous thought counts as two merits. If upon seeing others eating simple and modest meals, one not only refrains from disdain but appreciates such frugality, each instance counts as one merit. Eating without overindulging, drinking without becoming intoxicated, and consciously practicing restraint while mindful of those suffering from hunger and thirst—whether at home or elsewhere—each such act counts as one merit. Diligently working throughout the day without wasting food counts as one merit per day (scholars, farmers, artisans, and merchants all qualify as long as they fulfill their duties). Overcoming a wasteful habit counts as ten merits; if one influences others to abandon such habits, it counts as twenty merits; if one transforms societal customs, it counts as two hundred merits. Persuading someone to practice household frugality counts as twenty merits—even if the advice goes unheeded, it still counts as one merit. Teaching children the principles of frugality and maintaining household discipline without violation for a month counts as one merit, while maintaining it for a full year counts as ten merits. Hosting weddings or funerals without extravagance (e.g., avoiding lavish wedding displays or paper effigies in funerals) and adhering to simplicity counts as ten merits per occasion.

The section on abstaining from lust is particularly detailed: One must maintain propriety in interactions with the opposite sex. Those who completely abstain from illicit lust will receive blessings such as illustrious reputation and family harmony, even transcending the realm of desire. However, committing illicit lust incurs varying degrees of punishment based on severity: "Violent lust" (using wealth or power to coerce others) counts as five hundred faults when committed against respectable women and two hundred faults against household maids; "deluded lust" (arising from emotional entanglements) counts as two hundred faults against respectable women and one hundred faults against maids; "karmic lust" (lapses in self-restraint due to circumstances) counts as one hundred faults against respectable women and fifty faults against maids. Adultery with married women is especially condemned as a grave offense—unabsolvable through repentance—and guarantees rebirth in hell.

These standards quantify daily conduct into specific merit and fault tallies, encompassing both outward actions and inner thoughts, as well as personal cultivation and broader societal influence.

This passage comes from the Ten Precepts Merit and Demerit Ledger (Shijie Gongguo Ge), a classic Daoist disciplinary text focusing on transgressions related to sexual misconduct and their corresponding karmic consequences. The scripture meticulously enumerates the "demerits" (guo, moral faults) accumulated through various forms of sexual misconduct, warning practitioners to abstain from such behaviors.

First, if one violates the precept against sexual misconduct and then boasts about it, each instance counts as fifty demerits. Similarly, falsely claiming an intimate relationship for personal gain—when no such relationship exists—also incurs fifty demerits. These penalties are in addition to the original karmic burden of the misconduct itself.

Transgressions against widows or unmarried women carry especially severe punishments: forcibly violating a widow or maiden incurs a thousand demerits (where "thousand" signifies an egregious, incalculable offense), while violating a maidservant counts as five hundred demerits. If deception is used to violate a widow or maiden, the penalty is five hundred demerits; for a maidservant, two hundred. Sexual encounters arising from karmic debts from past lives incur two hundred demerits for widows or maidens, and one hundred for maidservants. Publicizing the sexual affairs of widows or maidens incurs one hundred demerits per instance, with false accusations doubling the penalty.

Violations against monastics (monks or nuns) are even more grave: forcible violation incurs "immeasurable demerits" (inevitably leading to rebirth in hell), deceptive violation incurs a thousand demerits (ensuring rebirth as an animal), and karmically predestined encounters incur five hundred demerits. Spreading rumors about monastics' sexual conduct incurs two hundred demerits, with false accusations carrying the same penalty.

For consorting with prostitutes: forcible acts incur fifty demerits, deceptive acts incur one hundred, and karmically predestined encounters incur twenty. Publicizing such acts incurs five demerits, while false accusations incur ten.

Within marital relations, failing to exercise restraint—engaging in intercourse at improper times or places—incurs one demerit. Amassing concubines out of wealth and lust incurs fifty demerits per concubine. Neglecting one's primary wife due to favoritism toward a concubine, thereby causing the wife resentment, incurs ten demerits per instance; if this leads to the concubine disrespecting the wife, another ten demerits are added. Commenting on women's physical appearance, whether praising or criticizing, incurs one demerit per instance.

These precepts reflect Daoism's stringent ethical demands on practitioners, particularly its emphasis on protecting vulnerable groups such as women and monastics. Each transgression is graded by severity, with penalties ranging from one demerit to immeasurable demerits—the most severe leading to rebirth in hell or as an animal.

The Ten Precepts Merit-Demerit Ledger primarily outlines the behavioral standards for practitioners to abstain from lustful desires, detailing the corresponding demerits recorded for various acts of sexual misconduct.

Gazing at beauty with lingering eyes and reluctance to look away is recorded as one "admiring lust" demerit. Generating lewd thoughts without cause is recorded as five "creating lust" demerits. Rising at night to relieve oneself without avoiding others or exposing the body is recorded as one "displaying lust" demerit. Having erotic dreams is recorded as one "illusory lust" demerit; if one not only fails to reflect afterward but also indulges in reminiscing, it is recorded as five "mental lust" demerits.

Learning entertainment skills like playing musical instruments is recorded as two demerits per session, and mastering them is recorded as twenty demerits. Reading romantic fiction is recorded as five demerits. Keeping erotic paintings at home is recorded as ten demerits per page. Making casual jokes is recorded as two demerits—even if not in front of women, one demerit is still recorded. If done intentionally to flirt, it is recorded as ten demerits (because jokes often lead to lustful thoughts and must be strictly prohibited).

Standing or walking improperly or striking deliberate poses is recorded as five demerits—even if not in front of women, one demerit is still recorded. If done intentionally to charm, it is recorded as twenty demerits. Sitting with a slouched posture or stealing glances from the corner of the eye is recorded as two demerits—even if not in front of women, one demerit is still recorded. If done intentionally to flirtatiously gaze, it is recorded as twenty demerits. Holding hands with non-siblings is recorded as one demerit; if done intentionally with lustful thoughts, it is recorded as ten demerits. Assisting others in danger does not count as a demerit, but if improper thoughts arise while helping, it is still recorded as five demerits.

Failing to yield the way when encountering women on the road is recorded as one demerit; staring directly is recorded as two; turning to steal a glance is recorded as five; mentally judging their beauty is recorded as ten. Wearing aphrodisiac fragrances is recorded as one demerit. Entering another’s private quarters or the residences of widows or nuns without permission is recorded as one demerit. Associating with friends who engage in prostitution or gambling is recorded as fifty demerits (these are major transgressions—even old acquaintances must be cut off). Sleeping in late is recorded as one demerit (as it easily stirs lustful thoughts). Permitting women to wear heavy makeup is recorded as one demerit (seductive adornments invite improper thoughts). Watching erotic performances is recorded as one demerit; organizing such performances is recorded as fifty.

Making flirtatious remarks to women, even unintentionally, is recorded as five demerits (more severe than ordinary jokes); if done intentionally, it is recorded as twenty. Hearing others make flirtatious remarks to women and failing to sternly stop them is recorded as one demerit; if improper thoughts arise as a result, it is recorded as ten.

This passage outlines the behavioral norms and merit/demerit standards for ancient Daoist practitioners in their interactions with women. The guidelines are divided into "demerits" (faults) and "merits" (virtuous deeds).

Regarding demerits: Excessive praise of a woman's virtue is not considered a fault, but overpraising her talents counts as one demerit; commending her needlework skills counts as two; praising her wisdom and kindness counts as five. Sharing lewd stories in women's presence—unintentionally counts as ten demerits, while deliberate provocation counts as twenty. Particularly vulgar language, even if unintended, counts as twenty demerits (unless spoken as admonishment). Reciting love poems or suggestive verses—unintentionally counts as five demerits, intentionally twenty; expressing admiration for passionate or flowery language counts as ten (except when cautioning against it). Discussing cosmetics or attire counts as one demerit; excessive bowing or deference to women also counts as one (since such interactions inherently violate propriety—proper decorum should be maintained when unavoidable).

Regarding merits: Rejecting a woman's advances to protect one's reputation—safeguarding ordinary women earns fifty merits, protecting maidservants earns one hundred. Stern refusal out of concern for the woman's potential loss of virtue—protecting ordinary women earns one hundred merits, maidservants two hundred. Preventing opportunities for licentiousness in advance earns ten merits per incident. Preserving others' virtue through financial or practical means—such as dissuading divorce or implementing strict safeguards—earns two hundred merits per person (same for maidservants).

Special protection for widows' and maidens' chastity: Protection out of fear earns one hundred merits (with additional merit for maidservants); protection out of genuine care earns two hundred (with additional for maidservants); preemptively thwarting opportunities for impropriety earns one thousand merits per incident (when dealing with women who already harbor improper thoughts).

The Ten Precepts Merit and Demerit Ledger primarily outlines standards for abstaining from licentiousness, protecting women, and cultivating upright conduct. Assisting widows or unmarried women in preserving their chastity earns 200 merits (a unit of virtue) per person helped—the same applies to protecting maidservants and female servants.

Safeguarding monastics (renunciants) also accrues merit: Reverently protecting one monastic earns 100 merits; caring for and shielding them earns 200 merits. Secretly aiding a monastic in performing one good deed earns 5 merits, while protecting them with virtuous intent earns 200 merits.

Regarding courtesans: Redeeming one from prostitution (removing her from the courtesan registry) earns 50 merits, with expenses calculated at 30 coins per merit. Persuading others to redeem courtesans earns 20 merits; assisting in their redemption earns 50 merits. If redeemed as a concubine, it earns 10 merits. Consistently avoiding brothels or refusing to share seating with courtesans earns 50 merits per instance. Rescuing an ordinary person from imminent descent into prostitution earns 100 merits per person (expenses counted separately).

On abstaining from licentiousness: Restraining lustful desires for half a month records 1 merit (travelers exempt; violators incur demerits). Arranging timely marriages for maidservants or concubines (maids should wed by age 20, childless concubines by 30) and ensuring their proper settlement earns 50 merits per person. Maintaining strict household discipline, harmony among members, and no conflict between wives and concubines records 50 merits yearly. Spouses interacting without indulging carnal desires or stubbornness, maintaining harmony in all matters, earns 1 merit per ten days. Observing propriety by avoiding casual visits to widows' or nuns' homes earns 1 merit per instance. Prohibiting women's ostentatious adornment (e.g., no makeup, perfumed sachets, gaudy attire, or jewelry) earns 1 merit per prohibition. Avoiding licentious topics earns 1 merit per instance. Banning overnight temple gatherings earns 10 merits. Prohibiting lewd theatrical performances earns 10 merits. Prioritizing virtue over appearance in marriages earns 20 merits.

Eliminating licentious influences: Forbidding musical entertainment at home earns 1 merit per instance. Destroying erotic novels or romances earns 2 merits per volume. Maintaining dignified conduct, restrained senses, and solemn speech earns 1 merit per practice upheld (prolonged adherence naturally cultivates virtue, making further recording unnecessary).

When encountering women, maintain proper distance and avoid direct hand-to-hand exchanges of items—each instance observed counts as one merit.

Responding with solemnity when hearing frivolous or flirtatious remarks from women—each instance observed counts as one merit.

Refraining from lingering gazes upon encountering beauty—each instance observed counts as one merit.

Avoiding obscene theatrical performances—each instance observed counts as one merit.

When conversing with women, sharing stories of chastity or proper feminine etiquette—each instance observed counts as one merit.

Severing ties with one morally corrupt friend—counts as ten merits.

Actively avoiding and refusing to listen when others discuss vulgar topics such as lewdness or gambling—counts as one merit; if one can dissuade them with proper words, it counts as two merits.

Prohibiting matchmakers, spirit mediums, and other gossip-prone women from entering the household—each instance observed counts as one merit.

Disciplining children to prevent frivolous play, laughter, or speech—each instance observed counts as one merit.

Refusing to accept privately gifted items from women—each instance observed counts as one merit.

Not conducting private transactions on behalf of women—each instance observed counts as one merit.

Not privately gifting items to women, nor exchanging feminine-specific goods in social interactions—each instance observed counts as one merit.

The fourth precept prohibits malicious speech. Speaking joyful words everywhere, with gentle and harmonious language, constitutes perfect adherence to this precept. Those who achieve this will earn the respect and trust of others, with blessings including wealth, nobility, rebirth in heaven, and even the attainment of Bodhisattvahood.

Specific penalties for malicious speech:

Insulting superiors (excluding unforgivable offenses against rulers or parents—close relatives such as brothers are treated similarly):

• Casual slander (mild harm to reputation)—one utterance counts as two faults.
• Harsh slander (exposing private shortcomings, causing listeners distress like burning fire)—one utterance counts as five faults; if involving lewdness or theft, counts as ten faults.
• Defaming ancestors or parents—one utterance counts as five faults.
• Cursing descendants to perish—one utterance counts as five faults.
• Vile and abusive speech—one utterance counts as ten faults.
• Mocking or teasing speech—one utterance counts as one fault.
• Bullying speech (abusing authority)—one utterance counts as one fault.
• Schadenfreude speech (if unintentional, counts as one fault; if deliberate, counts as ten faults under malicious speech)—one utterance counts as one fault.

Insulting peers:

• Casual slander—one utterance counts as one fault.
• Harsh slander—one utterance counts as two faults.

The Ten Precepts Merit and Demerit Register meticulously delineates the ethical standards for evaluating speech and conduct. Cursing others is graded by severity: each instance of general cursing or verbal abuse counts as two demerits, while malicious imprecations count as five demerits per phrase. Jesting insults, mocking remarks, or humiliating speech count as one demerit per occurrence (if intentional, the preceding standards apply).

When addressing juniors or subordinates: casual verbal abuse counts as one demerit per instance; harsh scolding counts as one demerit per phrase; cursing or verbal abuse counts as one demerit per phrase; malicious imprecations count as five demerits per phrase; jesting or humiliating remarks under aggravated circumstances count as one demerit.

The manner of cursing also carries specific evaluations: shouting loudly—a manifestation of impatience—counts as one demerit per phrase (with severity increased by one degree when directed at elders, while exempted for juniors); bellowing in arrogance counts as two demerits per phrase (increased by two degrees for elders, totaling ten demerits, exempted for juniors); slamming tables or chairs—an act of aggression—counts as two demerits per occurrence (increased by one degree for elders, exempted for juniors, with severe cases counting as one demerit).

Other negative behaviors: beating one’s chest and sighing (indicating resentment) counts as two demerits per instance; glaring in anger counts as two demerits; turning away in disdain counts as one demerit; throwing objects (a crude act) counts as five demerits (increased by one degree before elders, counted as one demerit for juniors). Witnessing curses between juniors and elders without intervening—an act of indulgence—counts as one demerit per instance.

Meritorious conduct: Mediating conflicts involving elders with equanimity demonstrates wisdom and compassion, counting as one merit per instance; enduring unreasonable provocation with a smile reflects humility and kindness, counting as two merits per instance; self-reflection when facing injustice embodies self-discipline and benevolence, counting as five merits per instance; tactfully admonishing others’ errors exemplifies instructive compassion, counting as two merits per instance; enduring slander without contention manifests selfless love, counting as five merits per incident.

(Note: Daoist "merit-demerit registers" (gongguoge) are cultivation tools for recording virtuous and faulty conduct. By quantifying daily behavior, practitioners are urged to accumulate merits (gong) and rectify demerits (guo). Practitioners maintain daily records for self-examination.)

When encountering unjust situations, the ability to tactfully mediate and resolve conflicts counts as two merits in virtuous deeds (De).

Regarding equal treatment of peers:

Showing care for others according to common decency counts as one merit;

Humbling oneself to care for others counts as five merits;

Restraining selfish desires to care for others counts as ten merits;

Instructing or admonishing others counts as two merits;

Selflessly helping others counts as ten merits (doubled for significant acts of kindness);

Mediating conflicts between others counts as two merits.

Regarding care for juniors:

Reasonably caring for juniors counts as two merits;

Setting aside pride to care for juniors counts as ten merits;

Restraining selfish desires to care for juniors counts as twenty merits;

Instructing or admonishing juniors counts as one merit;

Selflessly helping juniors counts as ten merits;

Mediating conflicts among juniors counts as one merit.

On enduring humiliation (the "seven offensive behaviors" include:暴躁 (rage), 欺压 (oppression), 发狠 (cruelty), 冤枉 (false accusation), 气愤 (resentment), 轻蔑 (contempt), and 粗俗 (vulgarity). Endurance involves two aspects: restraining oneself from such behavior and tolerating it from others):

Enduring humiliation before elders counts as one merit;

Enduring humiliation before peers counts as one merit;

Enduring humiliation before juniors counts as two merits;

Caring for orphans or servants with patience yet without indulgence for a full year counts as fifty merits;

Maintaining composure against others' harsh words counts as one merit, and enduring especially difficult situations counts as two merits.

On abstaining from slander (两舌, "double-tongued" speech):

One must consistently resolve conflicts and eliminate disputes to fully uphold this precept. Those who perfect this practice gain blessings such as career success, respect, and rebirth in heavenly realms. With compassionate vows and wise application, one may even attain Bodhisattvahood.

On instigating others (secretly provoking due to bias):

Exaggerating facts to provoke counts as one demerit, with severe cases counting as two;

Fabricating accusations counts as five demerits;

Inciting conflict between parties counts as ten demerits.

This scripture delineates the gradations of karmic offenses for sowing discord among people (termed "instigation" in Daoist terminology). The severity of transgressions varies according to the relationship between the parties involved and the instigator's motives:

For ordinary friends or close acquaintances:

• "Deceitful instigation" (feigned praise masking envy) counts as 5 demerits per incident
• Within kinship, master-disciple, or employer-servant relationships:
• "Embellished instigation" (sugarcoating facts) counts as 2 demerits
• "Slanderous instigation" (false accusations) counts as 10 demerits
• "Capricious instigation" (shifting allegiances) counts as 20 demerits
• Cases resulting in lasting enmity between parties incur 50 total demerits

When targeting elders, teachers, or other respected figures:

• Identical instigation behaviors incur one grade heavier punishment
• Causing revered individuals to develop grudges incurs 20 total demerits

Among immediate family members (parent-child, spouses, etc.):

• Instigation carries the gravest consequences
• Severing familial bonds incurs 100 total demerits

Notable malicious motives specified:

• "Fawning instigation" (spreading rumors to curry favor): 10 demerits per victim
• "Vengeful instigation" (settling grudges): 20 demerits per victim
• "Avaricious instigation" (exacerbating conflicts for profit): 50 demerits per victim
• "Opportunistic instigation" (stirring trouble for personal advantage) also incurs demerits

Important note: The scripture explicitly states that dissuading loved ones from associating with evil persons constitutes virtuous conduct rather than instigation. All demerits are recorded in the Daoist practitioner's "Ledger of Merit and Demerit" (Gongguoge), the spiritual accounting system tracking moral conduct.

This passage discusses the moral accounting standards for "inciting discord" in Daoist ethics. The act of sowing discord is considered a serious transgression in Daoist precepts, with varying degrees of punishment depending on severity.

When someone deliberately poisons relationships between family or friends due to past grievances (such as creating conflict between father and son because of personal issues with the father), this is called "reverse incitement" (fansuo), each instance counting as twenty demerits. When motivated by jealousy of another's favor (like a younger son envying the father's preference for the eldest and repeatedly undermining their bond), this is "envious incitement" (dusuo), counting ten demerits per occurrence.

Other related faults include: unintentionally revealing someone's resentful words (one demerit); disclosing another's potentially harmful intentions (even if unsubstantiated, two demerits); exposing unfulfilled plans (one demerit); bringing up past faults of a reformed youth before their elders (two demerits—though reporting unrepentant misconduct isn't penalized).

Spreading unverified gossip counts one demerit if partially true, five if entirely baseless. Repeating women's idle talk, even harmless, counts one demerit. Permitting household maids to gossip counts two (heavier punishment reflects how domestic strife often begins this way). Casual discussion of others' faults, however trivial, counts one demerit.

Meritorious acts include: concealing others' faults to reconcile grievances (one merit); mutually preserving dignity to maintain relationships (two merits); mediating conflicts and neutralizing discord (five merits); clearing misunderstandings for the wrongly accused (one merit).

These standards embody Daoism's emphasis on interpersonal harmony and rejection of discord, particularly valuing familial unity. The merit-demerit accounting system serves as crucial self-discipline for Daoist practitioners.

This scripture elucidates the method for calculating merit (De) through resolving interpersonal conflicts and secretly facilitating harmony among others. "Complete assistance" refers to actions that help mediate disputes and prevent confrontations.

Resolving conflicts between others is categorized into several scenarios: When two parties harbor grievances, skillfully reconciling them is called "covert assistance," worth five to twenty merits per instance. If someone intends to harm another without being detected, and one secretly protects the intended victim from harm, this is termed "ingenious assistance," worth ten to fifty merits per act.

Merit calculation varies according to relational proximity:

For ordinary friends and relatives: Independently resolving a conflict counts as two merits; mediating between two parties counts as five merits; mediating among multiple parties counts as ten merits. Public mediation yields two merits, secret mediation ten merits, and ingenious resolution twenty merits.

For respected elders, teachers, and other significant figures: Independent mediation counts as five merits per instance; reconciling two parties counts as ten merits; mediating multiple parties counts as twenty merits. Public mediation yields five merits, secret mediation twenty merits, and ingenious resolution fifty merits.

For immediate family members (parents, children, spouses, siblings, etc.): Independent mediation counts as ten merits; reconciling two parties counts as twenty merits; mediating multiple parties counts as fifty merits. Public mediation yields ten merits, secret mediation fifty merits, and ingenious resolution one hundred merits.

Finally, it is noted that maintaining an upright disposition and proactively mediating disputes when encountering conflicts each counts as one merit. For major matters (those concerning life, family, or vital interests), additional merits are calculated based on specific circumstances.

The Ten Precepts Merit and Demerit Record section discusses virtuous and harmful behaviors in human interactions, along with their corresponding merits and demerits. Performing good deeds accumulates merit, while committing misdeeds incurs demerits.

In resolving conflicts:

If a person acts with kindness and generosity to mediate disputes between others, each successful mediation is recorded as five merits. If one helps settle quarrels without seeking fame or profit, each instance is recorded as two merits. Speaking cautiously and knowing when to remain silent earns one merit per instance. Mediating ordinary disputes easily resolved is credited with five merits, while resolving difficult ones earns ten merits. If the conflict involves family members, reconciling their disputes grants twenty merits, and settling a lawsuit among relatives earns fifty merits.

In avoiding gossip and sowing discord:

Refraining from spreading rumors or complaints overheard from others earns one merit. Offering kind words of advice grants two merits. Mediating between hostile parties earns two merits per instance. If someone attempts to instigate discord but you not only dissuade them but also keep their intentions confidential, five merits are recorded. Rejecting slander and actively reconciling with friends earns five merits.

In household discipline:

Successfully preventing women in the household from gossiping about others earns one merit per instance. Stopping women, children, or servants from spreading idle talk grants two merits (the term "preventing" here means stern reprimands coupled with proper guidance). Refraining from eavesdropping on private conversations or reading others' personal letters earns one merit per instance.

Regarding speech precepts:

The sixth precept requires abstaining from frivolous speech. Only by speaking gently, listening attentively, and maintaining a respectful attitude can one fully uphold this precept. Those who perfect this precept will gain the respect of others, wield dignified authority, and may even ascend to heavenly realms. Treating all beings with impartial compassion and never belittling them leads to the attainment of Bodhisattvahood.

In mocking others:

Laughing at someone’s misfortune (such as falling, losing belongings, or soiling clothes) incurs one demerit per instance. Mocking others for mistakes in etiquette or speech earns two demerits. Ridiculing physical disabilities also incurs two demerits, as does scoffing at those who neglect their proper duties.

This scripture discusses the ethical standards in Daoist practice regarding frivolous speech and mockery, detailing how such behavior accumulates negative karma (called "offenses") with varying degrees of severity:

Mocking others for their violent or unkind actions counts as two offenses each time. Ridiculing someone for boasting about their talents or virtues also counts as two offenses. Laughing at those who suffer injustice counts as five offenses, while joking about the faults of elders counts as five offenses as well.

Specific cases are categorized as follows:

Playful Mockery (using seemingly complimentary words to satirize)

For instance, saying "well done" when someone falls—two offenses. Deliberately mimicking another’s verbal slip (e.g., saying "your honorable father" instead of "my father") to provoke laughter—five offenses. Teasing physical flaws (e.g., telling a bald person, "saves you the trouble of combing")—two offenses each time. Praising wicked deeds as heroic—five offenses. If one joins in another’s boasting to mock them indirectly—two offenses; direct sarcastic rebuttals—five offenses. Joking about an elder’s mistakes—ten offenses.

Direct Ridicule

Mocking another’s failure—five offenses. Laughing at breaches of etiquette or verbal mistakes—five offenses. Taunting appearance-related flaws—five offenses. Scoffing at idleness—two offenses. Deriding immoral acts—two offenses (but if involving debauchery or theft—ten offenses). Notably, mocking those who endure humiliation—twenty offenses (because forbearance is a great virtue, and ridicule undermines it). Mocking braggarts—five offenses; mocking elders—twenty offenses.

Crude Taunting (contentious insults)

Calling someone a derogatory nickname—one offense. Coining such a nickname—five offenses. If it spreads widely and becomes indelible—twenty offenses.

This precept particularly emphasizes that ridiculing the forbearing or elders carries the gravest consequences, reflecting Daoist cultivation’s emphasis on humility (qian De) and respect for elders. All entries point to the same core principle—frivolous speech erodes virtue (De), while mindful speech accumulates merit.

The Ten Precepts Merit and Fault Register (Shijie Gongguo Ge) of Daoism meticulously outlines the karmic consequences of frivolous speech: making jokes about another person's spouse or children accrues ten faults per instance. Mocking parents in front of their children, ridiculing children before their parents, teasing between spouses, or jesting about familial relationships like father-in-law/son-in-law or uncle/nephew incurs five faults per occurrence.

Jests about private marital matters that don’t harm reputations (e.g., mocking someone for being "henpecked") count as five faults, while those damaging reputations (e.g., insinuating infidelity) carry fifty faults. Speaking lightly of spirits or deities marks ten faults per phrase; jesting about historical figures, five faults per remark; blaspheming sages, immortals, or buddhas, twenty faults per phrase; and mocking scriptures or classics, five faults per instance. Using animal comparisons or vulgar language toward others accrues one fault per utterance.

Regarding literary matters: deliberately distorting historical figures in writing counts as one fault, while misrepresenting contemporaries counts two. Reversing established historical judgments (e.g., writing "King Wu was no sage") marks one fault per essay. Satirical poems about past or present figures incur two faults per poem, while composing licentious romances carries fifty faults per volume. Hidden mockery in dedications—if undiscovered by the recipient—counts ten faults; if publicly exposed, twenty.

Promoting seductive or immoral themes in fiction commentary (e.g., glorifying libertine scholars or bandits) marks twenty faults. Compiling anthologies of frivolous verse, love poetry, or clandestine romances incurs fifty faults per volume. Copying bawdy poems counts one fault per poem; composing suggestive lines or erotic verse, five faults per piece; and repeatedly reciting lovelorn lyrics, one fault per recitation.

The merit accumulation section stipulates: When witnessing others' misfortunes, silently feeling compassion while maintaining reverent demeanor (termed "embodied respect" [tijing]) earns one merit per instance. Preserving decorum when others behave improperly also grants one merit each. These quantified guidelines direct cultivators to refine speech and conduct, emphasizing reverence toward others and sacred matters.

The Ten Precepts Merit and Demerit Ledger details methods for accumulating merit (gong) through daily virtuous conduct. Feeling compassion upon encountering someone with physical disabilities counts as one merit; maintaining reverence when witnessing others suffer injustice counts as one merit; showing respect toward boastful individuals also counts as one merit. Treating juniors who make mistakes with undiminished reverence counts as two merits.

Comforting others must be rooted in reverent intention: using kind words to console those facing setbacks counts as two merits; politely correcting others' verbal or behavioral missteps counts as two merits. In specific acts of kindness, assisting and comforting the disabled (like Confucius arranging seating and steps for blind musicians) counts as two merits; speaking up to praise those who have been humiliated counts as two merits; patiently instructing erring juniors rather than mocking them counts as two merits.

Admonishing others must be done with sincere respect: successfully dissuading someone from gambling counts as one merit, and if they heed the advice, it yields twenty merits; discouraging licentious behavior follows the same principle. Urging others to focus on their proper duties or diligently study each counts as one merit, with compliance granting ten merits. Encouraging filial piety toward parents and fraternal harmony counts as two merits, with observable results yielding fifty merits. Advising women to respect in-laws, honor their husbands, and maintain harmony among sisters-in-law also counts as two merits, with compliance granting fifty merits.

Promoting family harmony counts as two merits, with tangible results yielding twenty merits. Dissuading physical fights counts as one merit (five if heeded); mediating disputes counts as one merit (ten if heeded). Encouraging charitable giving counts as two merits, with results yielding twenty merits. Advising against improper sacrifices (yinsi) counts as one merit, with compliance granting five merits. Discouraging frivolous activities varies by scale: stopping large disruptive events like deity processions or theatrical performances counts as one merit (twenty if heeded), while dissuading minor distractions like gambling or idle entertainment counts as one merit (ten if heeded).

Note: The Gongguoge (Merit and Demerit Ledger) is a Daoist cultivation tool for recording good and bad deeds, where "merit" (gong) refers to accumulated virtue from good actions. These specifics reflect Daoism's integration of everyday ethical behavior with spiritual practice.

The Ten Precepts Merit and Demerit Ledger records specific standards for accumulating merit through virtuous deeds. Persuading others to let go of minor grudges counts as one merit; if the person heeds the advice, it is recorded as five merits (though major grievances involving parents or rulers should not be discouraged). Encouraging others to cherish paper with written characters or food, with the person following the advice, counts as one merit.

Advising scholars not to slander Buddhist or Daoist practitioners, or urging spiritual practitioners not to belittle Confucian teachings, each counts as one merit. Respecting written words and deliberately recording the good deeds of ancient figures counts as one merit, while documenting the virtuous acts of contemporaries counts as two merits. If one overturns an ancient injustice that has persisted for centuries, each case is recorded as ten merits.

Composing poetry or prose praising loyalty, filial piety, chastity, or righteousness earns two merits per piece. Writing vivid biographies of exemplars of filial piety, fraternal duty, or moral integrity that inspire others counts as five merits per piece. Creating didactic poetry—praising good deeds counts as one merit, describing the hardships of farming counts as one merit, and elucidating the principle that virtue brings blessings while vice invites misfortune counts as two merits.

Compiling a volume of moral exhortation earns twenty merits. Annotating scriptures with original insights that enlighten future generations earns fifty merits, while merely reiterating existing views without innovation earns five merits. Writing heartfelt poetry or prose that resonates with later readers earns five merits per piece. Composing essays advocating the preservation of written paper, releasing captive creatures, or abstaining from lust and gambling earns ten merits per piece.

The seventh precept prohibits false speech. To uphold it perfectly, every thought must be sincere and every word truthful. Those who perfectly observe this precept will attain the karmic rewards of eloquent speech, the reverence and trust of celestial beings, the ability to guide others, rebirth in the Brahma Heaven, and even the attainment of Bodhisattvahood.

False speech is of two kinds: habitual idle talk (without intent but forming a bad habit) and deliberate distortion (denying what exists, affirming what does not, or concealing what one has witnessed). A trivial falsehood counts as one demerit per instance.

Failing to speak when one should or pretending ignorance—if done out of humility—is not a fault. But if motivated by disdain for others, it counts as one demerit (note: remaining silent toward unreasonable people is not a fault).

This scripture discusses the various behaviors of false speech that practitioners of the Dao must abstain from, along with their corresponding demerit records. The main content can be divided into several aspects:

When a person is actually busy but pretends to be idle, wasting both others' and their own time, or when they are genuinely free but feign busyness, making those who seek their help hesitant to speak—these are considered transgressions. If no actual harm is caused, one demerit is recorded; if harm occurs, two demerits are recorded; for significant consequences, five demerits are recorded.

Claiming to be full when hungry, saying one is warm when cold, denying thirst when thirsty, or pretending to be drunk when sober—these are all acts of deceitful concealment, each warranting one demerit.

Knowing something is right but agreeing with others that it is wrong, or knowing something is wrong but affirming others' mistaken views—even in trivial matters—still incurs one demerit. When commenting on others, speaking ill of someone results in two demerits (false accusations carry heavier penalties), while speaking well of them cancels the demerit (concealing faults and highlighting virtues is commendable). However, if the subject is a truly wicked person, the demerit remains, still counting as one. When discussing matters, minor issues incur five demerits, while major ones double the penalty. Speaking falsely about rulers or parents, regardless of the matter's scale, always incurs ten demerits.

Making empty promises of good intentions without the ability to fulfill them, or rashly committing to important agreements that cannot be honored—each such statement incurs five demerits.

Casually discussing the merits and faults of court policies incurs two demerits per statement; spreading unfounded rumors about government affairs also incurs two demerits per statement; fabricating tales of spirits and anomalies incurs one demerit; spreading talk of rebellion incurs five demerits.

Spreading rumors about things not personally witnessed—for trivial matters, one demerit is recorded; for important matters, five; for exceptionally grave matters, ten.

False praise also carries demerits: exaggerating someone's merits for the sake of recommendation incurs one demerit; praising one person to belittle another incurs two; using false praise to maliciously contrast someone's shortcomings out of revenge incurs ten; flattering others insincerely incurs five, while mutual praise for factional gain incurs ten.

(Note: The "ledger of merits and demerits" is a Daoist practitioner's record book for tracking daily good and bad deeds, using quantifiable standards to aid in self-reflection and moral improvement.)

The Ten Precepts Merit and Fault Register (Shijie Gongguo Ge) establishes evaluation criteria for various types of misconduct in speech and action. Here we focus specifically on faults related to speech:

Falsely slandering others without prior enmity counts as two faults per statement; if there is existing resentment, each statement counts as five faults. Twisting the truth to flatter others or sowing discord counts as five faults per statement. If such speech causes harm to others, minor harm is recorded as twenty faults, major harm as fifty faults. If it leads someone to persist in error, minor errors count as twenty faults, major errors fifty faults.

Speaking dismissively to others, responding insincerely, or confusing right and wrong each count as two faults per statement. If this causes someone to persist in error or suffer harm, the penalties follow the previous standards. Deliberately framing someone out of dislike counts as five faults per statement, with consequences calculated as above.

Fabricating omens of fortune or misfortune to curry favor counts as five faults per statement; if done for personal gain, the offense is doubled. Using threats of disaster to intimidate others counts as ten faults per instance; if done for selfish motives (e.g., fraudulent diviners extorting money), the penalty increases.

Lying for personal benefit (grave offenses fall under the "Three Evils of Body," specifically the karma of speech). Knowingly making excuses to cover up mistakes counts as one fault for minor matters, five for major, and ten if directed at parents or teachers. Boastfulness counts as five faults; self-promotion counts as ten.

Spreading rumors to gain notoriety counts as five faults per incident. Exploiting the names of gods or spirits for profit (especially serious in cases of fraudulent shamans conducting illicit sacrifices) incurs five hundred faults for major offenses, fifty for minor. Deceptive fortune-telling or divination for profit counts as five faults per instance.

Bribing or lobbying for recommendations counts as fifty faults per attempt (scholars who compromise integrity through such underhanded methods face severe punishment in the underworld's laws). Falsely claiming connections to powerful figures for gain counts as ten faults per statement (if money is involved, one hundred faults). Flaunting one's abilities to intimidate commoners (distinct from baseless praise by others—this is self-aggrandizement) counts as ten faults per statement.

Exaggerating minor favors—inflating small expenses or portraying easy tasks as difficult—each counts as one fault.

In matters of learning, pretending to know when one is ignorant and thus misleading seekers of knowledge counts as one transgression per instance. If this involves forcefully asserting falsehoods about important principles of Dao (the Way), each occurrence counts as five transgressions. Should such actions ruin someone's lifelong pursuit, it counts as one hundred transgressions.

In commercial transactions, deliberately misrepresenting value—calling cheap goods expensive or vice versa, understating or overstating quantities, misrepresenting weights—each instance counts as one transgression.

When Daoist or Buddhist priests perform rituals (Zhaijiao purification ceremonies) with theatrical insincerity, or when laypeople commission such rituals with similar irreverence, treating them as mere spectacle and wasting resources, both the clergy and the patrons incur fifty transgressions each.

Standards for accumulating De (Virtue/Power): Overcoming long-ingrained bad habits, speaking candidly with an utterly transparent mind free from distortion—each instance counts as one merit, with particularly difficult cases counting double. In situations requiring humility, responding with gentle and accommodating speech each time counts as one merit.

Sincerity toward others: Concealing others' faults by simply saying "I don't know" when asked—far from being a transgression, this earns merit (minor cases: one merit; major cases: two merits—though deliberate sugarcoating to deceive the questioner would count as deception and incur transgressions). When praising others' good deeds, speak earnestly without exaggeration; each truthful commendation counts as one merit. Interacting with others purely from impartiality, with utterly guileless speech and conduct, counts as one merit per instance. Admitting "I don't know" when uncertain also counts as one merit.

On matters of right/wrong or personal stakes: Expressing one's views candidly yet diplomatically without letting personal biases sway one's stance counts as one merit per instance. Recognizing one's own inaccuracies and earnestly seeking truth rather than clinging to fixed views counts as two merits per instance.

Sincerity toward oneself: Seeking only a clear conscience rather than fame or gain, disregarding personal profit while adhering to intrinsic integrity—simply affirming what is and isn't—each instance counts as one merit. Neither concealing shortcomings nor flaunting strengths, valuing true capability over empty reputation, counts as two merits per instance. Maintaining contentment with one's rightful share of wealth or recognition, and firmly rejecting opportunities gained through opportunism, counts as two hundred merits each time.

Keeping utterly truthful records of one's words, deeds, and thoughts—without concealment by day before friends or by night before spirits—persisting unwaveringly for a full month counts as ten merits. The slightest hidden thought or word voids the merit.

This scripture expounds on skillful means to guide others toward virtue and specific cultivation methods for overcoming greed.

In encouraging virtuous conduct, one should skillfully dissuade others from harmful thoughts by explaining their dangerous consequences, while inspiring wholesome intentions through joyful teachings—each instance of such guidance accumulates five merits. When employing uplifting encouragement and flexible expedient means to successfully persuade someone to practice virtue, one gains fifty merits per person, with five hundred merits for guiding many. Offering wise words of comfort to those in distress or adversity counts as one merit each time.

For those who merely discuss the cultivation of nature (xing) and life (ming) without practice, emphasize the tangible benefits; for those preoccupied with superficial merits like building temples, crafting deity statues, or reciting scriptures, guide them to recognize the fundamental importance of mind cultivation—each such instruction counts as one merit.

Regarding the practice of overcoming greed, the scripture particularly emphasizes completely relinquishing all attachments. Those who fully eradicate greed remain unmoved by worldly pleasures and pains, and after death will be reborn in the "Non-Returning Heaven" (a Daoist attainment). Those who extend great compassion and wisdom to universally deliver sentient beings may attain the fruition of a bodhisattva.

Greed manifests in various forms, each with corresponding demerits:

• Craving fame (the most difficult to abandon): Clinging after missing opportunities is called "regretful greed"—each thought counts one demerit; self-satisfaction upon success is "complacent greed"—each thought counts one demerit; anxious craving before attainment is "acquisitive greed"—each thought counts two demerits; fear of loss is "fearful greed"—each thought counts two demerits.

• Persistent resentment after loss is called "entangling greed" (like clinging vines)—each thought counts five demerits; insatiability after attainment is "unfulfilled greed"—each thought counts five demerits; refusing to share is "stingy greed"—each thought counts five demerits; flaunting wealth is "arrogant greed"—each thought counts five demerits; coveting others' possessions is "desirous greed"—each thought counts five demerits.

• Envying others is "jealous greed"—each thought counts ten demerits; hatred arising from greed is "malicious greed"—each thought counts twenty demerits; incessant greedy thoughts are "cyclic greed"—each thought counts ten demerits; sudden, baseless greed is "fantasy greed"—each thought counts five demerits.

This passage comes from the Ten Precepts Merit and Demerit Ledger (Shijie Gongguo Ge), a classic Daoist disciplinary text that meticulously classifies different levels of transgressions arising from covetous thoughts in practitioners. Greed is categorized into three types: craving for fame and profit, indulgence in comfort, and attachment to material pleasures—each further graded according to specific mental states.

When coveting fame and profit, merely feeling remorse over one's greed counts as two demerits. If jealousy arises from such craving, twelve demerits are recorded. Harboring malicious intent while coveting brings the severest penalty of fifty demerits. Interestingly, if one remains content despite greedy thoughts, no demerits are incurred.

Transgressions for seeking comfort carry relatively lighter consequences. For instance, remorse over indulging in ease counts as one demerit, but jealousy triggered by such indulgence increases it to ten. The text notably clarifies that while contentment with one's circumstances seems commendable, becoming smug about it still falls under the category of greed.

The most severe censure applies to material attachments—covering food, clothing, shelter, transportation, and even spouses or concubines. Such cravings are deemed the basest, incurring the harshest penalties. Malicious greed for life's pleasures directly warrants fifty demerits, while envy-driven coveting of others' indulgences scores twenty.

The recurring phrase "one thought counts as X demerits" underscores that every mental impulse is tallied accordingly. This granular classification aims to help cultivators constantly examine their thoughts, uprooting greed at its subtlest origins. The Merit-Demerit Ledger (Gongguo Ge) uses these standards to calculate a practitioner's accumulation of De (Virtue/Power).

This scripture elucidates the Daoist cultivation criteria for assessing merits and transgressions related to covetousness and self-restraint. Various types of greedy thoughts carry different degrees of karmic consequences.

Regarding covetous thoughts:

• Recurring greedy thoughts count as twenty transgressions per occurrence
• Fantasizing about unrealistic desires counts as ten transgressions per thought
• Craving power and status (including official ranks, emoluments, authority, carriages, or servants) all constitute lust for power
• Regret stemming from greed counts as two transgressions per thought
• Complacent and arrogant thoughts count as two transgressions each
• Anxiety over unobtained desires counts as five transgressions per thought
• Fear of losing possessions counts as five transgressions per thought
• Insatiable greed counts as ten transgressions per occurrence
• Miserly thoughts (hoarding privileges without sharing, though harmless in effect) count as two transgressions each
• Conceited thoughts count as ten transgressions per occurrence
• Attachment to romantic love counts as five transgressions per thought
• Envious thoughts toward others count as twenty transgressions each
• Malicious greed counts as fifty transgressions per thought

In cultivation merits:

The transcendence of fame (relinquishing名利心) has graded achievements:

• Complete detachment from desire, termed "pristine oblivion" (浑忘), brings immeasurable merit
• Maintaining equanimity when facing temptations, termed "serene oblivion" (淡忘), yields two hundred merits per sustained state
• Restraining tempted thoughts, termed "guarded oblivion" (守忘), grants ten merits per successful instance
• Preserving right mindfulness amidst distractions, termed "dispersed oblivion" (遣忘), earns five merits per occurrence
• Redirecting uncontained temptations toward noble pursuits (like seeking virtuous companionship), termed "diverted oblivion" (遁忘), gains one merit per effort

Merit standards for transcending profit (relinquishing利益心):

• "Pristine oblivion" brings immeasurable merit
• "Serene oblivion" yields one hundred fifty merits
• "Guarded oblivion" grants ten merits per instance
• "Dispersed oblivion" earns five merits
• "Diverted oblivion" gains one merit

Merit standards for transcending comfort (relinquishing安逸享受):

• "Pristine oblivion" brings five hundred merits
• "Serene oblivion" yields two hundred merits
• "Guarded oblivion" grants ten merits per instance
• "Dispersed oblivion" earns five merits
• "Diverted oblivion" gains one merit

The Ten Precepts Merit-Demerit Ledger discusses the criteria for evaluating merits and faults regarding "forgetting" and "anger." First, the merits of "forgetting":

Completely forgetting worldly affairs counts as 200 merits, while partially forgetting counts as 100 merits. This is further divided into five scenarios: steadfast forgetting (5 merits per instance), dispelling forgetting (2 merits per instance), and evasive forgetting (1 merit per instance). Forgetting power and status follows similar standards—completely forgetting one's position counts as 100 merits, while partial detachment counts as 50 merits.

Regarding abstaining from anger (chennu), the scripture states: A mind that remains impartial, constantly abiding in compassion, seeing people without distinguishing between wise and foolish, and facing circumstances without preference for favorable or adverse—this constitutes perfect adherence to the precept. Those who achieve this will attain joyful and effortless rewards, find everything going smoothly, receive reverence from humans and celestial beings, and may even realize the fruition of a bodhisattva.

Anger is categorized into many types, each with different demerits:

• Anger arising from public matters is called "public anger" (gongchen, 1 demerit per instance).
• Anger due to personal matters is called "private anger" (sichen, 2 demerits per instance).
• Concealed anger, where resentment is held inwardly without outward expression, is called "hidden anger" (anchen, 1 demerit per instance).
• Anger that slightly manifests is called "visible anger" (xianchen, 2 demerits per instance).
• Smiling outwardly while harboring hatred inwardly is called "suppressed anger" (yuchen, 5 demerits per day).

More severe forms of anger include:

• Sudden explosive rage, called "violent anger" (baochen, 5 demerits per instance).
• Prolonged resentment that lingers, called "enduring anger" (changchen, 5 demerits per day).
• Unpredictable mood swings between joy and fury, called "chaotic anger" (luanchen, 5 demerits per instance).
• Anger that persists even in the face of favorable events, called "fixed anger" (guchen, 10 demerits per instance).
• Groundless brooding without cause, called "karmic retribution anger" (yebaochen, 10 demerits per day—a sign of manifesting negative karma).

The most severe forms are:

• Rekindling past grievances, called "stored anger" (cangchen, 10 demerits per instance).
• Redirecting anger toward unrelated parties, called "spreading anger" (manchen, 20 demerits per instance).
• Sudden eruption of accumulated resentment, called "ruptured anger" (juechen, 20 demerits per instance).
• Hatred that turns venomous, called "viperous anger" (shexiechen, 50 demerits per instance).

These will inevitably invite severe karmic retribution.

The scripture meticulously enumerates various manifestations of anger (嗔怒 chènnù) and their corresponding demerit records, while also providing cultivation methods to dissolve wrathful tendencies.

Regarding demerits for anger:

When rage erupts uncontrollably like wolves or tigers, fifty demerits are recorded each occurrence. When anger causes chest congestion, shortness of breath, and unbearable pain, fifty demerits are recorded each time.

Specific classifications include:

• Anger arising from public affairs: one demerit per thought
• Anger from personal matters: one demerit per thought
• Concealed resentment: one demerit per thought
• Outbursts of anger: two demerits per incident
• Suppressed resentment: five demerits per day
• Violent rage: five demerits per episode
• Prolonged hatred: five demerits per day
• Random fits of anger: five demerits each
• Obstinate insistence: ten demerits per matter
• Anger stemming from karmic retribution (业报 yèbào): ten demerits daily
• Hidden malice: ten demerits each occurrence
• Spreading anger: twenty demerits per matter
• Vows of revenge: twenty demerits per matter
• Viperous malice: fifty demerits per matter

Special note:

In exceptional circumstances (when situations appear justifiably anger-inducing yet ultimately don't warrant such reaction), demerits are doubled. For instance, public-related anger becomes two demerits per thought, personal matters five demerits per thought, and so forth. The most severe viperous malice records one hundred demerits per matter.

Methods to dissolve wrath:

When grievances overwhelm the heart, generating righteous thoughts—recognizing the offender's ignorance and pitiable state—each such "compassion-seeking" (求悲 qiúbēi) thought merits one virtue point. Even when facing unreasonable individuals, forcibly restraining anger to cultivate compassion (法悲 fǎbēi, using pity as antidote to wrath) in practice also accrues merit.

This passage discusses the Daoist cultivation criteria for evaluating the merits of "compassionate heart" (beixin) and the faults of "deluded thoughts" (chinian), using specific numerical values to quantify practitioners' mental states.

Regarding the merits of cultivating compassion:

When encountering repulsive situations yet transforming one's thoughts to generate compassion, this is called "method-born compassion" (fabai, compassion induced through technique), with each virtuous thought counting as two merit points. If compassion arises spontaneously without deliberate effort, this is called "wisdom-born compassion" (zhibai, compassion arising from wisdom), with each virtuous thought counting as ten merit points. Seeing no hatefulness but only pitiful circumstances is called "great compassion" (dabei), with each virtuous thought counting as one hundred merit points. Maintaining concern for all beings while remaining emotionally unperturbed, with a crystal-clear mental state, is called "fully embodied compassion" (tiyong quanbei, where compassion merges completely with one's nature), with immeasurable merit.

When generating proper thoughts during moments of irritation by reflecting on how beings suffer due to deluded karma, this is called "sought compassion" (qiubai), with each virtuous thought counting as one merit point. As compassion levels advance, merits multiply accordingly: method-born compassion doubles, wisdom-born compassion increases tenfold, great compassion a hundredfold, while fully embodied compassion becomes limitless.

Regarding faults from deluded attachments:

"Deluded reminiscence" (chiyi, obsession with the past) has four levels: ignorant persistence in past matters constitutes "stubborn delusion" (wanchi), counting one hundred fault points; understanding principles yet remaining emotionally attached is "habitual delusion" (xichi), counting fifty points; recognizing the error yet being unable to sever it is "endured delusion" (renchi), counting twenty points; recurring thoughts after initial resolution is "relapsed delusion" (fuchi), counting ten points.

In "deluded fixation" (chizhi, clinging to present circumstances), ignorant persistence in immediate gains and losses constitutes "stubborn delusion" (wanchi), counting one hundred fault points. Fully accomplished practitioners attain minds like the void's bright moon—utterly shadowless—transcending worldly realms to realize bodhisattvahood.

This scripture exemplifies the Daoist "ledger of merits and faults" (gongguoge) practice tradition, using daily records of virtuous and negative thoughts to discipline cultivation. Higher compassion levels emphasize spontaneous manifestation rather than forced generation, while delusion evaluations focus on genuine release of attachments.

The Ten Precepts Merit and Demerit Ledger delineates the criteria for assessing the fault of "delusion" (chi) and the merit of "clarity" (liao).

Regarding faults of delusion, several categories are identified: "habitual delusion" (xi chi) refers to obstinately clinging to one's views despite understanding reason—this incurs fifty demerits; "endured delusion" (ren chi) describes recognizing one's delusion but lacking resolve to correct it—twenty demerits; "relapsing delusion" (fu chi) applies to momentary awakening followed by renewed confusion—ten demerits.

More severe forms include: "stubborn delusion" (wan chi), where baseless speculation about the future disturbs the Shen (spirit)—one hundred demerits; "chaotic delusion" (jiaoluan chi), vacillating between dwelling on the past and clinging to emptiness—one hundred demerits; "shadowed delusion" (you'an chi), marked by mental torpor—two hundred demerits; and the most intractable "vacuous delusion" (xu yuan chi), where scattered thoughts lack grounding—five hundred demerits.

Merits of clarity are similarly graded: "karmic clarity" (ye liao)—releasing past events without dwelling on grievances or favors—earns one hundred merits; "intentional clarity" (yi liao)—experiencing emotional reactions during events but letting them pass—two hundred merits; and "dharmic clarity" (fa liao)—transcending temporal concepts with unwavering mindfulness—five hundred merits.

In worldly perspective: "penetrating clarity" (da liao), viewing wealth, poverty, longevity, and brevity of life with equanimity—one hundred merits; "capable clarity" (neng liao), recognizing human joys and sorrows as fleeting as clouds and flowing water—two hundred merits; and "true clarity" (zhen liao), maintaining peace in all circumstances—five hundred merits.

The text ultimately reveals that all karmic retribution is illusory—not only negative cause-effect but even virtuous outcomes are empty. This teaches practitioners to transcend attachment to dualistic concepts of good and evil.

(Regarding the cultivation stages of the "false reception" precept) When one attains a state that transcends all verbal description and completely severs external entanglements, this is called the "realized vision" (jian liao) stage, which merits recording one hundred merits (gong).

Upon cultivating to a realm that surpasses temporal concepts—where past and future merge into a single breath and countless kalpas of rebirth are contained within the present moment—this is called the "realized practice" (xing liao) stage, warranting two hundred merits.

Achieving an awakened state of absolute clarity beyond coming or going is termed the "realized mind" (xin liao) stage, deserving five hundred merits.

Essential points regarding the "realized emptiness" (liao kong) cultivation: When a single thought becomes utterly pure—though releasing all worldly ties yet never forgetting sentient beings' suffering—one avoids falling into stubborn emptiness. Though relinquishing attachments yet never abandoning compassionate action, one escapes nihilistic void. When a single thought transcends life-death boundaries—while extinguishing birth-death phenomena yet remaining responsive to all beings' needs—one's true nature won't stagnate in barren stillness. These realms all transcend linguistic expression, their karmic merit (gongde) being inconceivable.

(Note: The "merit-demerit register" (gongguo ge) is a Daoist ledger recording practitioners' virtuous and negative deeds, where "merit" (gong) indicates accumulated wholesome karma. The terms "realized vision/practice/mind" represent progressive cultivation stages, while "realized emptiness" refers to awakening to emptiness-truth.)