Two Theories of Retribution in the Sanyuan pinjie jing

Abstract

The Daoist scripture Taishang dongxuan lingbao sanyuan pinjie gongde qingzhong jing 太上洞玄靈寶三元品戒功德輕重經 (DZ 456) is a part of the ancient Lingbao scripture Taishang dongxuan lingbao sanyuan pinjie jing 太上洞玄靈寶三元品戒經. This scripture concludes with a discussion on “karmic causality, merit, and retribution” (yuandui gongde baoying 緣對功德報應), addressing two prevalent theories of retribution during the Eastern Jin東晉 (317–420) period: the traditional Chinese concept of familial “inherited burden” (chengfu 承負) and the Buddhist theory of karmic retribution (yebao 業報). This scripture is the first attempt to integrate Daoist concepts such as “true body” (zhenshen 真身) and “true parents” (zhen fumu 真父母) with Buddhist doctrines such as kalpic cycles and merit transfer (huixiang 迴向), reconciling the contradictions between the two. While incorporating the Buddhist theory of karmic retribution, the Sanyuan pinjie jing also establishes a comprehensive system of surveillance by the Three Officials (sanguan 三官) to ensure the implementation of karmic retribution. In short, the discussion of retribution in this scripture reflects the fact that the ancient Lingbao scriptures both absorbed and reformed the then prevailing Buddhist thought and practices. In essence, the ancient Lingbao scriptures can be defined as “Buddho-Daoist” texts.

1. The Two Theories of “Karmic Causality, Merit, and Retribution” and Their Background

The Taishang dongxuan lingbao sanyuan pinjie jing 太上洞玄靈寶三元品戒經 (Most High’s Scripture on the Classified Precepts of the Three Primes from the Cavern of Mystery, hereafter, Sanyuan pinjie jing) is an ancient Lingbao scripture listed in Lu Xiujing’s 陸修靜 (406–477) Lingbao jingmu 靈寶經目 (Catalogue of Lingbao Scriptures, Dunhuang manuscript P. 2862v+P. 2256) during the Liu-Song Dynasty 劉宋 (420–479). It was likely composed in the late Eastern Jin or early Liu-Song period and was later divided into two separate texts: the Taishang dongxuan lingbao sanyuan pinjie gongde qingzhong jing 太上洞玄靈寶三元品戒功德輕重經 (DZ1 456, Most High’s Scripture on Great and Minor Merits, and the Classified Precepts of the Three Primes, hereafter, Gongde qingzhong jing) and the Taishang dadao sanyuan pinjie xiezui shangfa 太上大道三元品誡謝罪上法 (DZ 417, Superior Method for Seeking Pardon for Sins against the Classified Precepts of the Three Primes, hereafter, Xiezui shangfa). The Gongde qingzhong jing primarily describes how the Three Officials (sanguan 三官 [of Heaven, Earth, and Water]) compile registers of life, death, merits, and offenses for humans and deities during the Three Primes days (sanyuan ri 三元日), based on the 180 Precepts of the Three Primes (sanyuan pinjie zui mu 三元品戒罪目). The Xiezui shangfa details the repentance rituals performed by Daoist practitioners for redemption during the Three Primes days (Lü 2011b, pp. 35–61). The Gongde qingzhong jing concludes with a dialog between the Most High Lord of the Dao (Taishang Daojun 太上道君) and the Celestial Worthy of Primordial Beginning (Yuanshi Tianzun 元始天尊) [DZ 456, 32a–38a]. This passage serves as the preface to the entire scripture, addressing two conflicting theories of retribution. The Lord of the Dao raises the following questions to the Celestial Worthy:

I would ask the Celestial Worthy: Regarding the weight of merits, the hierarchy of salvation, and the order of precedence—which takes priority? Do the heavy burdens incurred by ancestors merely affect themselves, or do they pass down to affect their descendants? Is the evil one commits visited upon one’s own body, or does it also punish those who have already died? Now we observe men and women among the common people: in their present lives, they suffer torment, engulfed in countless afflictions, unable to free themselves. Further, we see the forms and souls of the dead, distressed and anguished, dragged through the three wretched paths and five sufferings—the long river [of hell], the freezing courts, blades of winds for myriad kalpas—unable to attain liberation. Some scriptures say that the evil committed by ancestors passes down as calamity to descendants; or they say that heavy sin by one’s own person mistakenly affects ancestors …… Since the Celestial Worthy has opened the transformation of great forgiveness, illuminating both life and death, it is fitting to establish clear distinctions for all—manifest and hidden—so the ignorant are no longer confounded by these two theories.

敢問天尊，功德輕重，拔度階級，高下次第，何者爲先？先世負重責，爲止一身，爲流及子孫？己身行惡，爲身自受報對，爲上誤先亡？如今所見百姓子男女人，見世生身，充受塗炭，百苦備嬰，不能自解。又見死者形魂憂惱，流曳三途五苦之中，長河寒庭，風刀萬劫，不得解脫。經傳或云先身行惡，殃流子孫；或云己身罪重，上誤先亡。……天尊既開大宥之化，生死皆明，宜使幽顯盡然有判，不令愚闇惑於二論。

(DZ 456, 32a–33a)

The “two theories” (erlun 二論) referenced by Lord of the Dao pertain to two interpretations of “karmic causality, merit, and retribution” (yuandui gongde baoying 緣對功德報應). The first theory posits that “good and evil each have their own causal counterparts, and the consequences of life and death, virtue and sin, are determined by one’s root of fate 善惡各有緣對，生死罪福各有命根.” (DZ 456, 32b). In this view, individuals are solely responsible for their own recompense, and the fate of ancestors or descendants does not interfere. This reflects the Buddhist theory of karmic retribution (yebao 業報).

The second theory—“evil committed by ancestors passes down as calamity to descendants 先身行惡，殃流子孫” and “heavy sin by one’s own person mistakenly affects ancestors 己身罪重，上誤先亡”—posits that an individual’s sin or merit extends upward to ancestors and downward to descendants. This represents the traditional Chinese familial view of retribution. Parallels to this theory can be found in earlier sources, such as the Wenyan zhuan of the Zhou Yi 周易·文言傳 (Glosses of the Book of Changes): “A family that accumulates goodness will surely receive further blessings; a family that accumulates wickedness will inevitably face further calamities 積善之家必有餘慶，積不善之家必有餘殃.” (D. Li 2016, pp. 40–41). The Taiping jing 太平經 (Scripture of Great Peace), a Daoist scripture composed during the Eastern Han Dynasty (25–220), further develops a comparable idea through its theory of “inherited burden” (chengfu 承負)2, which expands upon this retributive framework.

The key difference between the theory of karmic retribution and the theory of chengfu lies in the subject of retribution. The former theory emphasizes that the individual, rather than others, bears the consequences of their actions—family members cannot substitute for one another in bearing these consequences. As stated in the Nirvāṇa Sūtra 泥洹經: “If the father commits evil, the son will not bear the consequence; if the son commits evil, the father will not bear the consequence. Each will receive their own rewards or punishments based on their deeds 父作不善，子不代受，子作不善，父不代受，善自獲福，惡自受殃.” (T 6, 1. 181b).

The notion that accumulated good deeds bring blessings while evil ones bring calamity is rooted in ancient Chinese thought, yet the theory of karmic retribution gradually became known by cultured Chinese alongside the spread of Chinese Buddhism and was a heated topic among Eastern Jin (317–420) literati and monastic communities (Ch’en 1952, pp. 66–192), forming the very context in which the Sanyuan pinjie jing addressed two theories of “karmic causality, merit, and retribution”. Xi Chao’s 郗超 (336–377) Fengfa yao 奉法要 (The Essentials of Dharma) from this period referenced both theories of retribution. He quoted sayings such as “military houses do not prosper beyond three generations兵家之興，不過三世,” and “if I devise many conspiracies, my descendants will not flourish 我多陰謀，子孫不昌,” which align with the traditional theory of chengfu. Conversely, he also cited representative statements from the Nirvana Sutra regarding the Buddhist theory of karmic retribution. Xi Chao argued that traditional Chinese retribution theory had clear flaws, as many examples demonstrated that the rewards of good deeds or punishments of evil doings did not always materialize as expected. For instance, the Duke Huan of Qi 齊桓公 (d. 643 BC) killed his brother, and the King Mu of Chu 楚穆王 (d. 614 BC) murdered his father, but their offspring thrived. Conversely, Confucius’ disciples, Yan Hui 顏回 (d. 481 BC) and Ran Geng 冉耕 (b. ca. 544 BC), both renowned for their virtue, died young and heirless. In contrast, the Buddhist theory of karmic retribution, which asserts that one must bear the consequences of their own actions, seemed more reasonable (X. Li 2013, p. 718).

Records in the Hongming ji 弘明集 (Collection of the Spread of the Dharma) and Guang Hongming ji 廣弘明集 (Expanded Collection of the Spread of the Dharma) indicate that debates on karmic retribution occurred between figures such as Luo Han 羅含 (292–372) and Sun Sheng 孫盛; Dai Kui 戴逵 (ca. 330–396), Zhou Xuzhi 周續之 (377–423), and Huiyuan 慧遠 (334–416 or 417)3; and Huiyuan and Huan Xuan 桓玄 (369–404) (X. Li 2013, pp. 383–467). Particularly noteworthy is the debate between Dai Kui and Huiyuan. In the 18th or 19th year of the Taiyuan 太元 era (394 or 395), Dai Kui wrote the Shiyi lun 釋疑論 (Treatise Resolving Doubts) questioning Buddhist karmic retribution.4 His treatise begins with a dialog between An Chuzi 安處子 and Master Xuanming 玄明先生. An Chuzi inquired of Master Xuanming:

I have heard that a family that accumulates goodness will surely receive further blessings, a family that accumulates wickedness will inevitably face further calamities. Moreover, it is said that the Way of Heaven has no relatives; it always aligns with the virtuous. This is the guiding principle of the sages, a universal standard for all ages. Thus, the virtue one cultivates is carried by oneself, blessings pass to future generations, and evil manifests itself in one’s deeds, bringing retribution in the afterlife. But the sage, being virtuous, should have no shortcomings in this regard. His virtue should accumulate through the generations, unchanged over time. If no virtue is accumulated and evil perpetuates, should it not also endure for a hundred generations? If goodness has a consistent door, and evil has a fixed lineage, what use is there in future generations’ cultivation? Further, some may follow the path of cultivation, their words and deeds causing no harm. Yet still, Heaven’s punishment strikes, and calamity falls upon them. Others, indulging their nature and engaging in cruelty, may live in glory and wealth, their descendants flourishing. From this, how can one speak of the retribution for accumulated goodness?

蓋聞積善之家，必有餘慶；積不善之家，必有餘殃。又曰：天道無親，常與善人。斯乃聖達之格言，萬代之宏標也。此則行成於己身，福流於後世，惡顯於事業，獲罪乎幽冥。然聖人為善，理無不盡，理盡善積，宜歷代皆不移，行無一善，惡惡相承，亦當百世俱闇。是善有常門，惡有定族，後世脩行，復何益哉？又有束脩履道，言行無傷，而天罰人楚，百羅備嬰；任性恣情，肆行暴虐，生保榮貴，子孫繁熾。推此而論，積善之報，竟何在乎？

Master Xuanming replied:

Human beings are born endowed with the nature of the two modes [the yin and yang]), and nurtured by the vital force of the Five Constants. Since nature has periods of brevity and longevity, there are differences like [the long-lived] Peng Zu and [the short-lived] shang children. Since qi has distinctions of refined and coarse, there are also disparities between the worthy and the foolish. This is the natural, fixed principle—immutable. Thus, though Yao and Shun were great sages, they raised unworthy sons Dan Zhu and Shang Jun; the blind Gusou gave birth to Shun. Yan Hui, a great worthy, died young without heirs; Shang Chen, utterly wicked, saw his line prosper. Bo Yi and Shu Qi, paragons of benevolence, starved to death in barren mountains; while the brigand Zhi rampaged yet died rich and content. Bi Gan, loyal and upright, fell in an instant; Zhang Tang, a cruel official, saw seven generations wear sable insignia. Such examples are beyond counting …… Thus we know that worthiness or folly, goodness or evil, longevity or brevity, adversity or success—each has its allotted destiny, not caused by accumulated deeds …… Therefore, the concept of “accumulating good or evil deeds” is but a device for exhortation and instruction …… If one can embody the hidden intent of the sage’s teaching and discern where one’s allotted destiny lies, obstructions in the heart-mind may be dissolved, without seeking proof in the hidden realms.

夫人資二儀之性以生，稟五常之氣以育。性有修短之期，故有彭殤之殊；氣有精粗之異，亦有賢愚之別。此自然之定理，不可移者也。是以堯舜大聖，朱均是育；瞽叟下愚，誕生有舜；顏回大賢，早夭絕嗣；商臣極惡，令胤剋昌；夷叔至仁，餓死窮山；盜跖肆虐，富樂自終；比干忠正，斃不旋踵；張湯酷吏，七世珥貂。凡此比類，不可稱言。……故知賢愚善惡，修短窮達，各有分命，非積行之所致也。……然則積善積惡之談，蓋施於勸教耳。……苟能體聖教之幽旨，審分命之所鍾，庶可豁滯於心府，不祈驗於冥中矣。

(T 2103, 52. 221c–222b)

After composing the Shiyi lun, Dai Kui wrote the Yu Yuan fashi shu 與遠法師書 (A Letter to Master Huiyuan), which he sent along with the treatise to Hui Yuan. In the letter, he wrote: “This disciple has long studied the classics, all teaching that fortune and calamity arise from accumulated conduct. Therefore, pursuing moral cultivation, from youth till white-haired, my actions never betrayed those who knew me, and my words never harmed any being. Yet my whole life has been full of hardship and bitterness; I have suffered every poison. Gazing at my shadow, solitary and unfulfilled, my anguish knows no bounds. 弟子常覽經典，皆以禍福之來，由於積行。是以自少束脩，至於白首，行不負於所知，言不傷於物類。而一生艱楚，荼毒備經，顧景塊然，不盡唯已” (T 2102, 52. 222b). This statement reveals that Dai Kui, based on his personal experiences, began to doubt the rationality of the concept of “accumulating good or evil deeds” as a cause of fortune or misfortune. Consequently, he wrote the Shiyi lun, using the character An Chuzi as his mouthpiece to express his doubts regarding the theory of retribution for good and evil deeds. An Chuzi, feeling the frustration of seeking retribution in the world, began to question the theory that the accumulation of goodness brings blessings, while the accumulation of evil brings calamity, and sought to have these doubts addressed by Master Xuanming. Master Xuanming, in turn, reinforced An Chuzi’s doubts by citing examples such as Yao, Shun, Gusou, and Yan Hui, further validating the uncertainties in An Chuzi’s mind. He argues that humans are born endowed with inborn nature and qi from Heaven; as nature determines lifespan and qi determines refinement or coarseness, humans inherently differ in worthiness/foolishness, goodness/evil, longevity/premature death, and success/adversity. Therefore, personal accumulation of deeds does not necessarily bring corresponding retribution—“accumulating good or evil deeds” is merely a didactic tool. Master Xuanming calls this destiny determined by nature and qi “allotted destiny” (fenming 分命), essentially a doctrine of fatalism. In short, Dai Kui uses natural fatalism to reject the moralistic theory of karmic retribution. Although Dai Kui directed his critique at Buddhism, closer analysis reveals that the retribution theory he questioned was actually the traditional familial retribution view represented by Confucianism, not the Buddhist theory. Dai mistakenly conflated two distinct theories of retribution, demonstrating that contemporaries still misunderstood the Buddhist theory of karmic retribution (Chi 2005, p. 176).

In light of this, Huiyuan, the eminent Eastern Jin monk, composed the Sanbao lun 三報論 (Treatise on the Three Retributions) in response to Dai Kui, addressing popular perplexities. The treatise states the following:

The sutras mention: “Karma has three kinds of retribution: First, the retribution in the present life; second, the retribution in the next life; and third, the retribution after multiple lives.” The present retribution refers to the good or evil actions that begin in this life and are reaped within this same life. The retribution in the next life refers to the consequences that are experienced in the next existence. The retribution after multiple lives may extend over two, three, hundreds, or even thousands of lives before it is fully experienced. The cause of retribution is not external but rooted in the mind. As the mind lacks a fixed governor, it responds to external events, and this response may be delayed or immediate. Thus, retribution manifests in different timelines. Although the sequence of events may differ, each follows its own corresponding cause. There are varying degrees of strength or weakness in the response, and therefore the retribution may vary in its severity. This is the natural law of reward and punishment, and an outline of the three types of retribution.

經說：業有三報。一曰現報，二曰生報，三曰後報。現報者，善惡始於此身，即此身受。生報者，來生便受。後報者，或經二生、三生、百生、千生，然後乃受。受之無主，必由於心，心無定司，感事而應，應有遲速，故報有先後。先後雖異，咸隨所遇而為對。對有強弱，故輕重不同。斯乃自然之賞罰，三報之大略也。

(T 2102, 52. 34b)

The “sutras” referenced likely points to the Abhidharma-hṛdaya-śāstra 阿毘曇心論, translated by Saṅghadeva 僧伽提婆 in the Eastern Jin. It states the following: “If the karma has immediate effects, it will be reaped in this life; if it has consequences in future lives, the same applies to the future retribution, though there are other cases with undetermined outcomes 若業現法報，次受於生報，後報亦復然，餘則說不定.” (T 1550, 28. 814b; see also X. Li 2013, pp. 416–17). The theory of three retributions is based on the framework of the three periods (sanshi 三世): the present retribution occurs in this life, the next retribution in the coming life, and the subsequent retributions may span several more lives. Simply put, the object of retribution is limited to the individual and does not involve other family members. The phenomenon of mismatched actions and retributions—where good or evil deeds do not correspond with immediate outcomes—exists because retribution can manifest at varying speeds, not necessarily in the present life but potentially in future lives or even in a thousand lifetimes. This explanation resolves the issue raised by Dai Kui regarding the perceived absence of retribution.

However, whether Dai Kui mistakenly regarded the concept of “accumulating good or evil deeds” as the Buddhist theory, or whether Huiyuan specifically wrote the Sanbao lun to clarify the principles of retribution, both reflect that the Buddhist theory of retribution was not yet fully understood by the people at that time (Chi 2005, p. 179). While Huiyuan’s Sanbao lun resolved Dai Kui’s individual doubts, it failed to address the fundamental tension between the Buddhist theory of karmic retribution and the traditional Chinese theory of chengfu. The Gongde qingzhong jing articulation of the two theories of “karmic causality, merit, and retribution” demonstrates that ancient Lingbao authors not only recognized this contradiction but actively sought to reconcile it. This suggests the scripture was likely composed after Dai Kui’s Shiyi lun and Huiyuan’s Sanbao; lun—consistent with the broader historical consensus that ancient Lingbao scriptures crystallized during the late Eastern Jin and early Liu-Song periods.

2. The Mediation Between the Two Theories of “Karmic Causality, Merit, and Retribution” in the Sanyuan pinjie jing

Scholars have long noted the contradiction between the theory chengfu in Chinese traditions and the theory of karmic retribution in Buddhism. Notable scholars such as Erik Zürcher, Kamitsuka Yoshiko, Michel Strickmann, Stephen Bokenkamp, Liu Yi, and Wang Chengwen have all utilized the section on the two theories of “Karmic Causality, Merit, and Retribution” found in the ancient Lingbao scripture Sanyuan pinjie jing to explore this issue. Although their focuses and viewpoints differ, they all agree that this scripture attempts to reconcile the conflicting retributive theories of Buddhism and Daoism.5

Indeed, the Sanyuan pinjie jing represents the concentrated embodiment of the ancient Lingbao scriptures’ effort to harmonize the theories of chengfu and karmic retribution. The discussion of the “two theories” is presented in a dialog between the Celestial Worthy of Primordial Beginning and the Most High Lord of the Dao, with the latter’s three questions serving as the central theme. The first question is “Do the heavy burdens incurred by ancestors merely affect themselves, or does it flow down to infect their descendants? Are the evils one commits visited upon one’s own body, or do they obstruct above those who have already died先世負重責，爲止一身，爲流及子孫？己身行惡，爲身自受報對，爲上誤先亡?” (DZ 456, 32a) This question raises the issue of whether the traditional Chinese theory of family burden or the Buddhist theory of karmic retribution is correct.

The Celestial Worthy replies:

Heaven and Earth turn in cycles like the rotation of a wheel, and the birth and death of humans are like shadows following forms. Therefore, it is difficult to conclude the cycle. The flow of Pneuma is continuous, with various causes leading to different kinds of life and death, good and evil, misfortune and fortune, each with its root of fate. It is not the fault of Heaven, nor Earth, nor of man; it is the result of the heart. The heart is what is spiritual. The physical form is not my true possession. That which enables my life originates from the void nature. Through karmic conditions, I lodge in a womb, receiving transformation to be born. The biological parents from whom I receive this form are not my primordial parents; my true parents do not dwell here. Those true parents are revered and exalted, supreme beyond comparate. My present birth parents represent a temporary karmic lodging, in gratitude for their nurturing grace, I repay them with ritual propriety and address them as “parents.”

Hence, this form I inhabit is not my true form. It is but a dwelling borrowed as a house, a temporary chamber constructed to lodge me. Attached to this form, I am shown to exist—yet in truth, I am of emptiness. Therefore, those who attain the Dao no longer cling to form. “When I have no form, what calamity can I have?” The root of suffering lies precisely in possessing a form. With a form, a hundred afflictions arise; without a form, one merges with nature. When one’s conduct aligns with the Dao, his body and spirit become one. This unity of body and spirit constitutes the true body, returning to the primordial parents to achieve the Dao. Then there is no more suffering, no final death. Even if one undergoes salvation by extinction, the spirit departs while the form does not turn to ashes. The spirit eternally returns to its origin, never separated [from the Dao]. But if one commits countless evils and dies with unexhausted guilt, this is called death. Death is obliteration and destruction. The form then returns to biological parents and entrusts itself to the womb. Since the karmic bond remains unresolved, one cannot return to the true parents. The spirit is condemned to menial labor in the dark offices, while the physical form disintegrates into dust. This dust scatters and transforms into the coarse ghostly essence. The cloudsouls and spirits are then released and merge with the coarse ghostly essence, undergoing refinement until they fuse into one entity. Only then may one be reborn again as a human. Body and spirit remain bound together, never ultimately separated. In this way, good and evil are both visited upon the [individual] body. How can blame be cast upon deceased ancestors or later descendants?

Prior to the era of Draconic Magnificence, up through the Vermillion Brilliance, according to the ancient texts, birth and death entirely resulted from [the actions of] a single person. Karmic consequences neither extended upward [to ancestors] nor flowed downward [to descendants]. Good and evil stopped with the individual, and each put his own body as forfeit. But after the era of Vermillion Brilliance and into the era of the Higher Luminary, the human mind became corrupted. Men and women lost their purity. Jealousy, harm, and contention arose. They injured one another, their minds unsteady. They invoked ancestors above and descendants below as witnesses in oaths, calling upon the spirits to attest their pledges. Yet failing to keep faith, they violated their vows. This caused the Three Officials to record their transgressions. Upon death, they fell to the office of ghosts, implicating deceased ancestors above and corrupting descendants below. Calamity thus extended to all, great and small bound together, with no release unto eternity—misfortune engulfing the entire lineage. Such is the path of the wicked who bring great ruin upon themselves. The supreme method declares unequivocally: [their fate] shall never merge [with the Dao]. The wise who accumulates good deeds must rely on themselves, not on others. Can the ancient codes of the Luminous Perfected possibly be empty words?

天地運轉，如車之輪，人之生滅，如影隨形，故難終也。氣氣相續，種種生緣，善惡禍福，各有命根。非天非地，亦又非人，正由心也，心則神也。形非我有也，我所以得生者，從虚無自然中來，因緣寄胎，受化而生也。我受胎父母，亦非我始生父母也，我真父母不在此也。父母愛重，尊高無上。今所生父母，是我寄附因緣，稟受育養之恩，故以禮報，而稱爲父母焉。

故我受形，亦非我形也，寄之爲屋宅，因之爲營室，以舍我也。附之以爲形，示之以有無，故得道者無復有形也。及我無身，我有何患？所以有患者，爲我有身耳。有身則百患生，無身則入自然。立行合道，則身神一也。身神並一，則爲真身，歸於始生父母而成道也，無復患也，終不死也。縱使滅度，則神往而形不灰也。終身歸其本，不相去也。身犯百惡，罪竟而死，名曰死也。死則滅壞，歸於寄胎父母，罪緣未盡，不得歸於真父母也。神充塗役，形成灰塵，灰塵飛化而成爽也。魂神解脫，則與爽混合，故魂爽變化，合成一也，而得更生，還爲人也。形神相隨，終不相去也。如此善惡，身各有對，豈可咎於先亡及後子孫乎？

龍漢之前，逮至赤明，舊文生死各由一身，亦不上延，亦不下流，罪福止一，各以身當。赤明以後，逮及上皇，人心破壞，男女不純，嫉害爭競，更相殘傷，心不自固，上引祖父，下引子孫，以爲證誓，質告神明，竟不自信，負違誓言，致三官結簿，身没鬼官。上誤先亡，下流子孫，致有殃逮，大小相牽，終天無解，禍及一宗。此罪惡之人，自求大殃。至法明言，永不得同。達士積行，當取諸身，無求乎人。明真舊典，豈虚言哉？

(DZ 456, 33b–35a)

The Celestial Worthy first introduces the concepts of the “true body” and “true parents” to elucidate the principle that “good and evil, misfortune and fortune, each with its root of fate善惡禍福，各有命根.” Parents are distinguished into “true parents” (zhen fumu 真父母) and “biological parents”(shoutai fumu 受胎父母);6 the Dao is humanity’s true parents, while the parents who bestow the physical human body are the biological parents. The relationship between people and their biological parents is formed through the convergence and harmonization of karmic conditions, and it will also dissolve when those conditions disperse. If a person’s actions accord with the Dao, their body and heart-mind/spirit can unify into one, achieving a state of “having no further fixed form”, becoming the “true body” (zhenshen 真身). This true body returns to the “true parents” and attains the Dao, no longer subject to death. Conversely, if a person commits many unrighteous acts and dies in a state of transgression, their physical body can only be returned to the biological parents after death. Because the karmic causes of sin have not yet been exhausted, their physical form decomposes into coarse ghostly essence, while the ethereal cloudsoul (hun 魂) must suffer punishment in the hells. Only after the cloudsoul is liberated from the hells does it recombine with the coarse ghostly essence (shuang 爽), undergoing “rebirth” as a human. It returns to the human world to repay the karmic debt. This cycle repeats until all karmic sin-debt is fully paid. Only then can the spirit unite with “no-body”, accomplish the “true body,” return to the “true parents,” and thereby escape the cycle of rebirth. Therefore, it can be seen that retribution for good and evil is borne by the self alone. The individual undergoes continuous cycles of rebirth and transmigration to pay karmic debts from past lives; their blessings and calamities do not “implicate deceased ancestors above or corrupt descendants below.”

Subsequently, the Celestial Worthy combines this with the doctrine of the Five Kalpas (wujie 五劫) from the ancient Lingbao scriptures to explain the connection and transformation between the “two theories.” The ancient Lingbao scriptures divide time into the five mythological periods of Draconic Magnificence (Longhan 龍漢), Extended Vigor (Yankang 延康), Vermillion Brilliance (Chiming 赤明), Higher Luminary (Shanghuang 開皇), and Opening Luminary (Kaihuang 開皇).7 Among these, the kalpa of Draconic Magnificence represents the most pristine antiquity, a period when human hearts are at their purest. The Celestial Worthy divides these five kalpas into two temporal segments: From the period before Draconic Magnificence up to the kalpa of Vermillion Brilliance, human hearts are simple and pure. Blessings and calamities stop with the individual, not extending to affect others. This aligns precisely with the Buddhist theory of karmic retribution. From the kalpa of Vermillion Brilliance into the kalpa of Higher Luminary, human hearts become corrupted. People frequently invoke their ancestors and descendants to act as guarantors when making oaths and swearing vows. Once such vows are broken, the Three Offices record their sins in the ledgers. The result is the mutual implication of ancestors and descendants, where the sin of a single person brings calamity upon an entire lineage. As evidenced by an oath formula recorded in the Taishang dongxuan lingbao chishu yujue miaojing 太上洞玄靈寶赤書玉訣妙經 (Lingbao Scripture of the Jade Instructions on the Red Writing, DZ 352, hereafter Yujue miaojing): “Sincerely I report and pledge, seven generations of ancestors covenant together. In life and death I pledge my very substance, vowing [to guard this] as my body’s treasure. The supreme methods of the Nine Heavens, I dare not divulge. Should I violate the celestial codes, I accept death as atonement. My living and dead parents alike shall serve the demon officials, swallowing their voices and stifling their breath, not daring to speak. 投誠啓告，七祖同盟，生死質虚，誓爲身寳。九天上法，不敢宣泄，有違玄科，身死謝責，生死父母同役鬼官，吞聲咽氣，不敢有言” (DZ 352, 2. 29b). Here, parents and the self receive retribution together—this is the traditional theory of familial chengfu.

In other words, the Celestial Worthy actually affirms the legitimacy of the Buddhist theory of karmic retribution and rebirth. It is only in the corrupted age of broken human hearts that an individual’s sin can potentially lead to chengfu and delayed retribution. However, the truly accomplished adept who genuinely seek the Dao, even in such an adverse age, still “rely on themselves, not on others.”

The following is the second question posed by the Lord of the Dao:

It is said that good and evil have their karmic retribution, and that life, death, blessings, and calamities each have their root of fate. If this is true, then retribution for good and evil should correspond to each individual, and there should be no possibility of extending the effects of one’s actions beyond oneself. Furthermore, it is said that unless one’s merits transcend the worldly realm, the souls of previous generations will remain trapped, with no possibility of liberation. Once merit is established, then life and death open up to transcendence. If each individual’s actions are tied to their own merits, how is it possible for the wicked, after death, to sink into hell for countless kalpas, enduring eternal suffering without the chance to accumulate merit and redeem themselves? If descendants can build merit to release the souls of their ancestors, then this is no different in principle from the theory of “delayed retribution”.

或云善惡各有緣對，生死罪福各有命根，如此報應善惡緣對，則各歸一身，不應復有延誤之言。又云自非功德拔度，先世謫魂則無由解脫，功德既建，則生死開泰。若各有緣對，行惡之者，死則長淪萬劫，長縶幽夜，何緣復得建此大功，以自拔贖？若子孫建功，上爲亡者，則與延誤，理無復異。

(DZ 456, 33a)

This question directly targets the theory that “good and evil each have their karmic retribution善惡各有緣對”. If good and evil each have their karmic retribution, then those who commit evil, upon death, will fall into the hells and have no further opportunity to establish merit and achieve self-salvation. If descendants can establish merit to rescue the souls of their ancestors, then this is fundamentally no different from the doctrines of “extended upward to ancestors (shangyan 上延)” and “flowed downward to descendants (xialiu 下流)”. In other words, the Lord of the Dao believes that descendants using their own merits to rescue ancestors contradicts the theories that “good and evil each have their karmic retribution” and that “retribution returns solely to the individual body.”

Chinese Buddhism indeed has the doctrine of descendants saving ancestors. The most classic example is the story of Maudgalyāyana 目連 saving his mother (T 685, 16. 779b). Maudgalyāyana’s mother, due to her stinginess and unwillingness to give alms during her life, fell into the realm of hungry ghosts (egui dao 餓鬼道). Although Maudgalyāyana was the most spiritually powerful among the Buddha’s disciples, he could not directly relieve his mother. Ultimately, guided by the Buddha, Maudgalyāyana prepared food and drink, basins for drawing water and washing, incense and oil, lamps and candles, mattresses and bedding, and other necessities on the fifteenth day of the seventh lunar month (the day of the monks’ pravāraṇā ceremony 僧自恣日), offered them to the monks of the ten directions, and accumulated vast merit. This enabled his mother to escape the suffering of the hungry ghost realm. According to the Buddha’s explanation, the merit of offering to the monks during pravāraṇā can cause “present parents, parents of seven generations, and six kinds of relatives to escape the suffering of the three wretched paths, achieve liberation at that very moment, and have food and clothing naturally. 現在父母、七世父母、六種親屬得出三途之苦，應時解脫，衣食自然” (T 685, 16. 779b). This embodies the Buddhist view of merit and the merit transfer (huixiang 迴向): merit accumulated by an individual can save not only oneself but also others (Xueyu 2003; Lü 2020, pp. 104–5).

In the Gongde qingzhong jing, the Celestial Worthy precisely employs the Mahāyāna Buddhist concepts of universal salvation and the transferability of merit to resolve the perplexity of the Lord of the Dao. The Celestial Worthy replies the following:

The Dao of Great Compassion gives highest priority to saving others. Without merit, there is no reward; without virtue, no transcendence; without faith, no deliverance; without practice, no immortality. Those who establish merit dedicate it thus: one portion to Heaven and Earth, one to the Three Luminaries (sun, moon, stars), one to the Sovereign, one to the common people, one to ancestral generations, one to the family lineage, one to all sentient beings, and one to oneself. As the scripture states: “To save oneself, first save others. If others remain unsaved, oneself shall not be saved.” Great Compassion is vast and far-reaching, bestowing blessings without limit, admired by humans and gods. How much more imperative, then, is its impact upon one’s seven generations of parents, bound by blood ties! How could transgressions, blessings, and crucially, merit truly remain without consequence? Through karmic affinities wrought by grace, when utmost sincerity fuels self-accountability, Heaven initiates celestial revolutions. A single-minded devotion stirs resonance that awakens humans and spirits alike—all the more profoundly for those to whom we owe our fetal endowment, vital breath, nurturing, and very existence. When such depth of compassionate bond exists, how can we refrain from establishing abundant merit to mutually open paths of deliverance, thereby repaying these destitute souls?

大慈之道，度人爲先，非功不賞，非德不遷，非信不度，非行不仙也。夫建功德者，一爲天地，一爲三光，一爲帝主，一爲兆民，一爲祖世，一爲家門，一爲衆生，一爲己身。經云：夫欲度身，當先度人。衆人不得度，終不度我身。大慈廣遠，惠逮無窮，天人所仰，况在七祖父母乎，罪福可不相加，至於功德？故有因緣之恩，精誠自責，天爲迴度，一志之感，人神同開，況於寄胎稟氣而生，受其育養生成者哉？慈愛既濃，豈可不爲重建功德，以相開度，施報窮魂乎？

(DZ 456, 35b)

The “Dao of Great Compassion” (Daci zhi Dao 大慈之道) refers to the Lingbao Dao and emphasizes “saving others as the priority 度人爲先,” clearly drawing inspiration from the Mahāyāna Buddhist spirit of universal salvation. The Lingbao Dao holds that merit established by an individual benefits not only oneself but also Heaven and Earth, the Three Luminaries, the Emperor, the common people, ancestors, one’s family, and all sentient beings—this naturally includes the biological parents who nurtured their offspring. The Mingzhen fast (明真齋), one of the six fundamental types of Lingbao fasts (Lingbao liuzhai 靈寶六齋)8, is specifically established by disciples to deliver the souls of their ancestors (DZ 1411, 19a–b). The individual, relying on the merit cultivated through such retreats, saves sentient beings, including ancestors of seven generations. This is precisely a manifestation of the transferability of merit.

Thus, it is evident that while the ancient Lingbao scriptures accepted the Buddhist theory of karmic retribution, they did not evade the responsibility descendants bear within the family. Instead, they chose to use their own accumulated merit to aid and deliver their ancestors. We maintain that the concept of the transferability of merit does indeed resolve the contradiction between the theory of individual retribution and the theory of familial chengfu.

Stephen Bokenkamp argues that the dialog above reflects the ancient Lingbao scriptures’ critique of Buddhist theory. Because the question posed by the Lord of the Dao directly points out an internal contradiction within the Buddhist theory of karmic retribution itself—namely, that it simultaneously asserts that the karmic retribution for good and evil returns solely to the individual body, and that descendants’ merit can deliver and redeem the banished souls of former generations—the Celestial Worthy’s response, in turn, reflects that the ancient Lingbao scriptures did not simply accept the Buddhist theory of karmic retribution and rebirth. Instead, while critically engaging with Buddhist doctrine, they innovatively reformulated the traditional Chinese concept of chengfu by incorporating the Buddhist notion of the transferability of merit (Bokenkamp 2007, pp. 162–83; Bokenkamp 2010, pp. 203–26).

Additionally, it must be clarified that Bokenkamp, in his English translation, interpreted the phrase “zuifu ke bu xiangjia 罪福可不相加” as a negative statement, translating it as “Transgression and blessings need not be extended to others.” (Bokenkamp 2007, p. 180). He believes this represents an innovation in the ancient Lingbao scriptures regarding the issue of sin and merit. When the sins of ancestors affect their descendants, those who follow the Dao of Great Compassion are given a choice: they can either bear the responsibility or not. Those who choose to bear it can save their ancestors through their own merit. However, we contend that the phrase “况在七祖父母乎，罪福可不相加，至於功德” should be interpreted as a rhetorical question. It forms a progressive relationship with the preceding sentence “大慈廣遠，惠逮無窮，天人所仰” and should be translated as: “Great Compassion is vast and far-reaching, bestowing blessings without limit, admired by humans and gods. How much more imperative, then, is its impact upon one’s seven generations of parents, bound by blood ties! How could transgressions, blessings, and crucially, merit truly remain without consequence?” The expression “可不 (kebu)” uses a rhetorical question to express affirmation, not negation.9 In other words, regarding the question of whether one’s transgressions or blessings affect their ancestors or descendants, the Sanyuan pinjie jing does not provide the adept with a choice. Instead, it gives an affirmative answer. It is precisely because an individual’s transgressions and blessings can be added to (i.e., influence) those of their ancestors that the possibility of aiding others through one’s own merit—that is, the transfer of merit—can be realized.

The third question the Lord of the Dao posed to the Celestial Worthy is as follows:

How should we discern the priority of merits? In the Mingzben kewen and the Zhihui shangpin, the redemption of the root of sin is explained—are these to be considered final, or are there additional methods? Making solemn vows to redeem sins, instructing ignorant children, establishing quiet rooms, making offerings to the masters, distributing incense and oil, lighting lamps to illuminate the night, cultivating benevolent thoughts, rescuing and delivering sentient beings, practicing compassion, loyalty, and filial piety, distributing alms to the impoverished, feeding all birds, all without stinginess—among these meritorious deeds, is there distinction of weight and lightness, or are they all of the same rank? High and low, noble and base—I humbly request your instruction.”

不審功德，何者爲先？見《明真科文》及《智慧上品》拔贖罪根，爲盡如是，爲復有餘方？信誓拔贖，及教化童蒙，建立靜舍，供養師寶，布諸香油，燃燈照夜，心行善念，救度衆生，慈愛忠孝，布散窮乏，餉飴百鳥，無有恡惜。其中功德，爲有輕重，爲同一等？高下尊卑，願垂告示。

(DZ 456, 36a–b)

In this question, Lord of the Dao lists various meritorious actions and asks whether these deeds differ in importance.

The Celestial Worthy replies:

All meritorious deeds, whether great or small, whether high or low, are equal in essence. The weight of the retribution depends on the human heart. If one’s heart and actions are diligent, enduring hardship without retreat, such merit is too great to measure, and virtue too great to name. If one merely has a good heart but lacks sincerity in action, they may just escape punishment. Acting superficially without true intention, giving alms without genuine purpose, is fruitless. Wealthy families who cherish their treasures, unwilling to distribute them, while seeking to redeem the roots of sin merely through a heart inclined towards the Dao, hoping for great recompense, will find their efforts futile and unbeneficial …… The method for redeeming the roots of sin found in the Mingzben kewen and the Zhihui shangpin, applied to both the living and the dead, is of the utmost gravity. As for the disciple, whose body has not yet entered meditative stability, dwelling amidst the clamor and dust of the world, how could they avoid both gains and losses? In their actions and undertakings, sin and blessing operate concurrently. Therefore, the Three Offices, Nine Bureaus, and the One Hundred Twenty Sections, along with the Left and Right, Yin and Yang, Water and Fire Examining Officers, oversee human gains and losses. Those with meritorious deeds are listed in the Left Palace; those committing evil deeds are listed in the Right Palace. Each, according to the count of years, months, and days, near or far, is examined and urged. The days counted for merit, and the weight and lightness of retribution, are like the meeting of tidal waters, arriving at their appointed time, with not one error in ten thousand. It is only a matter of speaking of weight and lightness, nearness and farness.

凡建功德，無大無小，無高無下，其功等耳。輕重報應，由人心也。心行不怠，苦而不退，此功難稱，德亦難名。徒有至心，行之不專，正可得免罪而已。無心而浮好，徒施而無獲也。富室之家，愛惜財寶，不肯施散，拔贖罪根，徒推心求道，希望大報，此將徒勞而無益也。……《明真科法》《智慧上品》拔度罪根，施於生死，其法甚重。至於學士，身未入定，處於囂塵，能無得失？舉動施爲，罪福併行，故三官九府百二十曹、左右陰陽水火考官，司人得失，善功者列言左宫，行惡者列言右宫，各隨年月日數遠近，以考促之。功德日數、輕重報應，如濤水之會，必至之期，萬無一失也，但以輕重遠近言之耳。

(DZ 456, 36b–37b)

The Celestial Worthy states that among the various meritorious deeds, there is no inherent distinction of highness or lowness. The weight of merit depends on the sincerity and dedication of the practitioner’s heart. Disciples who have not yet attained enlightenment will inevitably commit various sins. At such times, it is necessary to practice the “method of confession of the Three Primes” (sanyuan xieguo zhi fa 三元謝過之法) to redeem the roots of sin. Only by uprooting the roots of sin can one cultivate and attain the Dao. In other words, the method is the concrete manifestation in the current kalpa of corrupted human hearts of how the truly accomplished adept genuinely seeking the Great Dao draws upon the self and does not seek from others. It is the practice of taking responsibility for one’s own karmic debts from past lives.

From the above three questions and answers, it is evident that for the authors of the ancient Lingbao scriptures, the two theories of “karmic causality, merit, and retribution” are not actually contradictory, which is confirmed in other ancient Lingbao scriptures. To resolve the problem of accumulated good deeds going unrewarded, the ancient Lingbao scriptures absorbed the Buddhist theory of karmic retribution across three periods (sanshi yebao 三世業報) (Liu 2018, pp. 529–49), as seen in three “old scriptures of the Primordial Beginning” (yuanshi jiujing 元始舊經) that discuss the hells of the ten directions and methods for redeeming the roots of sin: the Mingzhen ke 明真科 (DZ1411, The Codes of the Luminous Perfected), the Taishang Dongxuan lingbao zhihui zuigen shangpin dajie jing 太上洞玄靈寶智慧罪根上品大戒經 (DZ457, Most High’s Numinous Treasure Scripture on the Supreme Great Precepts of Wisdom Concerning the Roots of Sin from the Cavern of Mystery), and the Taishang dongxuan lingbao zhenyi quanjie falun miaojing 太上洞玄靈寶真一勸誡法輪妙經 (Scripture of the Wheel of the Law to Encourage [Good] and Prohibit [Evil Deeds]). For instance, the Mingzhen ke emphasizes: “Deeds accumulated in prior bodies, burdened with opposing evil; good connects to good, evil continues with evil; reciprocally adding upon each other, passing down forever.” (DZ 1411, 14a). Therefore, those who practiced the “ten wholesome karmic conditions” (shishan yinyuan 十善因緣) in past and present lives ascend after death to the blessed halls of the heavens and are later reborn in the human path. Those who violate the “fourteen categories of sinful retribution”(yishisi tiao zuibao zhi mu 一十四條罪報之目) sink after death into the hells and are later reborn into non-human paths. This attributes the retribution received by the individual to their own good and evil deeds in past lives, not to blessings or sins inherited from ancestors. The “New Scripture of the Immortal Duke” (xiangong xinjing 仙公新經), the Taishang dongxuan lingbao benxing yinyuan jing 太上洞玄靈寶本行因緣經 (DZ 1115, Lingbao Scripture of the Karmic Factors of Causation and Deeds in Previous Existences), recounts the stories of the fundamental deeds and karmic conditions of Ge Xuan 葛玄 over more than ten past lives. Throughout his numerous cycles of rebirth, the circumstances of each life were determined by the accumulation of good and evil actions from previous lives, with no mention of ancestral influence (see Chang 2022, pp. 185–220). Similarly, the Benxing suyuan jing 本行宿緣經 (DZ1114, Scriptures on Destiny as Determined by One’s Original Deeds) states: “Each human life has its fundamental deeds, past karmic conditions, and root of fate; various kinds mutually condition, vows and wishes follow one another; things are grouped by kind, revolving and generating each other; misfortune and blessing mutually attract.” (DZ1114, 1b).

On the other hand, the ancient Lingbao scriptures never abandoned the traditional Chinese theory of familial chengfu. They maintained that ancestral sins and blessings could influence descendants and that the merit accumulated by descendants could benefit seven generations of ancestors (see Bokenkamp 2007, pp. 171–92; Wang and Zhang 2019, pp. 59–77). Statements such as “blessings extend to nine generations of ancestors, moistening flowing to distant descendants 福延九祖，潤流玄孫” (DZ 352, 1. 5a) are frequently encountered in the ancient Lingbao scriptures. For example, the Yujue miaojing both absorbs the Buddhist concept of rebirth, asserting that roots of evil (egen 惡根) affect an individual’s future destiny, hence stating “uproot all roots of evil, swiftly attain rebirth 拔諸惡根，早得轉輪”, and asserts that sins planted by ancestors can implicate family members, stating “a thousand generations of ancestors, the nine clans and kindred, their roots of sin connect and infect, reaching even my own body 千曾萬祖，九族種親，罪根連染，及得我身.” (DZ 352, 1. 5b). This directly grafts the Buddhist concept of “roots of sin” onto the traditional Chinese theory of chengfu. The Zuigen shangpin dajie jing states that those who faithfully observe the Ten Precepts will have “their merit recorded in the Ten Heavens, blessings extending to seven generations of ancestors, extracted from within the long night of the Nine Darknesses (jiuyou 九幽), ascending to the Southern Palace (nangong 南宮).” (DZ 457, 1.6b).

However, supported by the theory of merit transfer, the “two theories” within the ancient Lingbao scriptures consistently operated concurrently without conflict. For instance, the first Lingbao scripture, the Yuanshi wulao chishui yupian zhenwen tianshu jing 元始五老赤書玉篇真文天書經 (DZ 22, Scripture on the True Writs of the Five Ancients of the Primordial Beginning, Red Writings in Celestial Script on Jade Tablets) records the twelve kinds of grace bestowed upon the most perfected disciples who cultivate fasts and venerate the celestial scripts. These blessings not only benefit the practitioner across three periods, removing karmic sins of past and present lives, but also extend to deceased ancestors and descendants yet to be born (DZ 22, 1. 14a–b).

3. The Adaptation of Buddhist Karmic Retribution Theory in the Sanyuan pinjie jing

Like Buddhism, ancient Lingbao scriptures affirm that goodness begets reward and evil begets retribution. However, Buddhism holds that karmic retribution is inevitable, its realization governed solely by the power of causes and conditions (hetu-pratyaya 因緣), immune to divine intervention. The theory of karmic causality is “right view” (samyag-dṛṣṭi 正見); denying causality constitutes “wrong view” (mithyā-dṛṣṭi 邪見). As cited in the Fayuan zhulin 法苑珠林 (Forest of Pearls in the Garden of the Dharma): “Foolish people, ignorant of causality, give rise to wrong views. They deny the three jewels (sanbao 三寶) and four noble truths (sidi 四諦), calamity and blessing; they even deny good and evil—and thus karmic retribution for good and evil deeds. They deny that beings undergo rebirth in this life or the next.” (T 2122, 53. 871a). Since the principle of karmic retribution is self-evident, divine power is deemed unnecessary.

Daoism has consistently upheld that celestial deities covertly scrutinize people’s actions and words, rewarding and punishing them accordingly. In the Eastern Han Daoist scripture Taiping jing, Chapter 114 states: “Heaven eternally oversees from above, judging human rights and wrongs. Divine emissaries traverse [the world], observing human deeds. Good and evil are invariably reported—nothing escapes notice …… Thus, deities follow those who commit evil, recording their improper acts. Offenses great or small ascend to Heaven. These are human faults—why blame Heaven’s records? 天常爲其上，司人是非，使神往來，知人所爲，善惡輒白，何有失者。……故使神隨惡行人之後，司其不當所爲，輒以事白，過無大小，上聞於天。是自人過，何所怨天書” (M. Wang 2014, p. 636).

At the same time, the internal deities, such as the spirits of the heart (xinshen 心神) and the Five Viscera (wuzang shen 五臟神), also participate in monitoring the actions of humans.10 Chapter 111 of the Taiping jing states: “Heaven dispatches the spirit of the heart to reside within human abdomen, allowing it to communicate with Heaven from afar, hearing sounds and voices, so how could it not know the good and evil of the people? 天遣心神在人腹中，與天遙相見，音聲相聞，安得不知人民善惡乎” Chapter 112 further says: “The five internal deities know the length of one’s deeds. They cannot be lightly offended, and will immediately make reports. Even minor transgressions are reported to the Luminous Hall, and one’s body and spirit are bound, questioned about their actions. If the wrongdoing is severe, there is no escape; if light, one’s lifespan is shortened. 五神在内，知之短長，不可輕犯，輒有文章。小有過失，上白明堂，形神拘繫，考問所爲，重者不失，輕者減年” (M. Wang 2014, pp. 559, 584). From this, it is clear that Taiping jing has already established a comprehensive system where celestial deities and internal deities work together in the examination of human actions.

Additionally, the Taiping jing discusses the issue of receiving bad rewards for good deeds and good rewards for bad deeds:

Among human actions, some strive powerfully for good and yet paradoxically meet evil; others strive powerfully for evil and yet gain good. Therefore, some people tell themselves that being virtuous is not worth the effort. When one’s good deeds are met with evil in return, it is because they bear the transgressions of their ancestors, and the accumulated misfortune from the past harms them. Conversely, if an individual’s ancestors have accumulated great merit, the person might still benefit from that, despite their own wrongdoings. If one can perform merit ten-thousandfold greater, the misdeeds of their ancestors, even if lingering, will not affect them. Therefore, one can resolve the mistakes of their ancestors, and their great merits continue to benefit their descendants, passing down through five generations. A minor cycle spans ten generations before reverting to the beginning. Some individuals may build up small merits from doing good, but they are unable to prevent themselves from suffering the misfortunes passed down from their ancestors’ wrongdoings. As a result, their family line comes to an end in the middle generations, with no descendants left. Truly, this is an unjust fate! Chengfu operates under Heaven’s three divisions: emperors bear burdens for 30,000 years, ministers for 3000 years, and commoners for 300 years. All burdens are interconnected and pass down through generations, rising and falling together, continuously linked to the rise and fall of human governance. However, if one can follow this principle and govern according to the heavenly ways of the supreme ruler, these burdens can be severed. Thinking deeply and never forgetting.

人之行，或有力行善，反常得惡，或有力行惡，反得善，因自言爲賢者非也。力行善反得惡者，是承負先人之過，流灾前後積來害此人也。其行惡反得善者，是先人深有積畜大功，來流及此人也。能行大功萬萬倍之，先人雖有餘殃，不能及此人也。因復過去，流其後世，成承五祖。一小周十世，而一反初。或有小行善不能厭，囹圄其先人流惡承負之災，中世滅絶無後，誠冤哉。承負者，天有三部，帝王三萬歲相流，臣承負三千歲，民三百歲。皆承負相及，一伏一起，隨人政衰盛不絶。今能法此，以天上皇治而斷絶，深思之而勿忘。

(M. Wang 2014, pp. 22–23)

This implies that the celestial deities are involved in the assessment of one’s deeds. When a person’s good actions cannot outweigh the bad deeds of their ancestors, misfortune is inevitable. Conversely, when the ancestors have accumulated great merit, the descendants may still enjoy blessings, as long as their misdeeds have not yet counteracted the accumulated merit. This theory offers an explanation for the problem of unfulfilled merit, as raised by Dai Kui.

In the Baopuzi Neipian 抱朴子內篇 (Inner Chapters of the Baopuzi), “weizhi” 微旨 (The Meaning of “Subtle”) by Ge Hong 葛洪 (283–343) from the Jin Dynasty, it is also stated that celestial deities and internal spirits jointly scrutinize human deeds. Ge Hong cites several texts, such as the Yi neijie 易內戒 (Inner Commands of the Book of Changes), Chisongzi jing 赤松子經 (Chisong zi Classic), and Hetu ji ming fu 河圖記命符 (The Life-dealing, Amulets of the Hetu ji), saying:

The gods of heaven and earth who are in charge of misdeeds make deductions from people’s three-day reckonings according to the degree of their wrongdoing. As these reckonings decrease, a man becomes poorer and falls ill; frequently he suffers anxiety. When no more are left, he dies. Since there are hundreds of things that may give rise to deductions, I cannot give a complete account.

It is also said that there are Three Corpses in our bodies, which, though not corporeal, actually are of a type with our inner, ethereal breaths, the powers, the ghosts, and the gods. They want us to die prematurely. (After death they become a man’s ghost and move about at will to where sacrifices and libations are being offered.) Therefore, every fifty-seventh day of the sixty-day cycle they mount to heaven and personally report our misdeeds to the Director of Fates. Further, during the night of the last day of the month the hearth god also ascends to heaven and makes an oral report of a man’s wrongs. For the more important misdeeds a whole period of three hundred days is deducted. For the minor ones they deduct one reckoning, a reckoning being three days.

天地有司過之神，隨人所犯輕重，以奪其筭。筭减則人貧耗疾病，屢逢憂患，筭盡則人死，諸應奪筭者有數百事，不可具論。

又言：身中有三尸，三尸之爲物，雖無形而實魂靈鬼神之屬也。欲使人早死，此尸當得作鬼，自放縱遊行，享人祭酹。是以每到庚申之日，輙上天白司命，道人所爲過失。又月晦之夜，竈神亦上天白人罪狀。大者奪紀。紀者，三百日也。小者奪筭。筭者，三日也。

(Ge 1985, p. 125; translation from Ge 1966, pp. 115–16)

Although the ancient Lingbao scripture absorbed the Buddhist theory of karmic retribution, it also inherited the Daoist tradition of celestial officials monitoring human deeds, using the latter as an institutional safeguard for the former. In reconciling the Buddhist theory of karmic retribution with Chinese familial chengfu, the Sanyuan pinjie jing also meticulously constructed a bureaucratic system of Three Officials:

The Upper Prime Official of Heaven established three palaces, three bureaus, and thirty-six sections. The Middle Prime Official of Earth established three palaces, three bureaus, and forty-two sections. The Lower Prime Official of Water established three palaces, three bureaus, and forty-two sections. Together, the Three Officials of Heaven, Earth, and Water comprise nine palaces, nine bureaus, and one hundred and twenty sections. These three grades oversee one another, recording life, death, sin, blessing, gravity of merits and demerits, assigned labor, and interrogations—without error, down to the year, month, and day. For those cultivating immortality, good deeds and evil acts with their retributions are all documented by the respective auditing offices.

上元天官置三宫三府三十六曹，中元地官置三宫三府四十二曹，下元水官置三宫三府四十二曹，天地水三官九宫九府一百二十曹。三品相承，生死罪福，功過深重，責役考對，年月日限，無有差錯。其學仙善功，行惡罪報，各隨所屬考官，悉書之焉。

(DZ 456, 20b)

It is important to note that there is a discrepancy in the number of “bureaus” mentioned in this text. According to the Sanyuan pinjie jing, the correct number is that each of the three officials (of Heaven, Earth, and Water) has nine bureaus. In total, the three officials establish nine palaces, twenty-seven bureaus, and one hundred and twenty sections 九宫二十七府百二十曹, which are responsible for recording the merits and demerits of humans and spirits in the Three Realms (sanjie 三界). These records are regularly audited to ensure that “the principle of karmic retribution is flawless, without the slightest discrepancy 報應之理，毫分無失.”

Simultaneously, the scripture emphasizes internal surveillance, “Within the human body, there are also three palaces, six bureaus, one hundred and twenty joints, and thirty-six thousand deities. When a person commits evil, the body’s spirits report it to the Three Officials; when a person performs good, they inscribe his name among the immortals. Life, death, sin, and blessing—all are first transmitted by the body’s spirits. Their resonance is spontaneous and instantaneous. 人身中亦有三宮六府、百二十關節，三萬六千神。人身行惡，身神亦奏之三官；人身行善，則度其仙名。生死罪福，莫不先由身神，影響相應，在乎自然” (DZ 456, 21a). The Sanyuan pinjie jing sets up a systematic and orderly monitoring mechanism in which the Three Officials work with the body’s internal spirits to guarantee that all karmic actions are properly recorded and assessed. This mirrors the tradition found in the Taiping jing and Baopuzi neipian, where both celestial and internal deities work together to monitor human deeds.

The ancient Lingbao scriptures assert that the surveillance system of Three Officials ensures that karmic retribution is accurate and flawless. As the Taishang dongxuan lingbao zhihui shangpin dajie 太上洞玄靈寶智慧上品大戒經 (Most High’s Great Superior Precepts of Wisdom from the Cavern of Mystery, DZ177) states:

The principle of retribution is as clear as the sun and moon, sometimes manifesting in this life, and sometimes in the next. The rewards and punishments may shift, but they will always eventually come. Some offset faults through merit; some redeem sins through virtue; some lift ancestral punishments—thus retribution is not always immediate. The Three Officials and Nine Bureaus record human merits and demerits without omitting a hair’s breadth. If prior sins are expunged and one commits no new faults, yet later merits remain unrealized, this stems from karmic constraints at birth. Only when celestial resolutions intervene will blessings manifest. Though delayed, the seven generations of ancestors have already ascended to paradise; blessings converge later—absolutely without error. We clearly instruct all: know that retribution is real! Heaven’s Dao is never vain. With sincere faith, practice diligently without slackness—you will attain liberation and infinite blessings.

[報]應之理，明如日月，或在見世、或在來生，但福報差移，不必同至。其中或有計功補過，或以德贖罪，或爲祖世拔諸刑責，是致報應，不即明顯。三官九府，記人功過，毫分不失。或先罪已除，身不犯過，後功未明，與凡不異。此由己身受生日尅，應諸天解度，然後福報。雖爾推移，七祖魂神，已昇天堂，福㑹於後，萬無差錯。明吿男女，令知報應，天道不虚，善心信向，勤行勿懈，尅得開度，受福無窮也。

(DZ 177, 14b–15a)

Similarly, the Benxing Suyuan Jing clarifies:

If one commits evil in this life and yet suffers no retribution, it is because residual blessings from past lives remain unexhausted; when blessings end, calamity strikes. If one performs good and yet gains no reward, residual calamity from past lives persists; when calamity ends, blessings arrive. Retribution may come in later rebirths—not necessarily this life. If one erects great merits in the present life, they can offset past karmic debts. But if one gives while expecting reward, none will come—such is the inevitability of the yin and yang.

夫人見世行惡而不報者，是其先世餘福未盡，福盡而禍至。見世行善而不報者，是其先世餘殃未盡，殃盡而福至，或後生受報，不必在今世也。人能見世大建善功，必以功過相補，乃可免先世殃對。施恩望報則不報，隂陽必然矣。

(DZ 1114, 3a–b)

These teachings clarify that “one’s retribution is received by oneself” and explain that the effects of past lives’ actions will continue into this life and the next. This theory clearly integrates the Buddhist notion of the three retributions. The innovation of the ancient Lingbao scripture lies in its synthesis of the Daoist tradition of celestial surveillance with the Buddhist theory of karmic retribution and reincarnation.

However, the constant claim in the ancient Lingbao scriptures that “the three Officials and Nine Bureaus record merits and demerits down to the slightest hair, leaving no room for error 三官九府記人功過，毫末必戴，萬無差失” (DZ 348, 3a) has often been challenged by Buddhists. Zhen Luan 甄鸞 (fl. 570 CE) of the Northern Zhou ridiculed the contradiction between divine surveillance and ancestral salvation rituals in his Xiaodao Lun 笑道論:

In the Sanyuan pin三元品, the three palaces of Heaven, Earth, and Water, along with the nine bureaus, nine palaces and one hundred twenty sections, record the merits and demerits of all, with no error whatsoever. The good increase in lifespan, and the evil have their fate taken away. But How then can mere five feet of silk [used in rituals] make the dark souls of ancestors of nine generations enter radiant heaven, regaining their original forms after thirty-two years? This ignores karmic action. Such inconsistency is evident.

《三元品》中天地大水三宫（官）九府九宫一百二十曹，罪福功行，考官書之，無有差錯，善者益壽，惡者奪算。豈有不因業行，直用五尺繒而令九祖幽魂入光明天，三十二年還故形耶？不然之談，於斯可見。

(T 2103, 52. 146b)

In Zhen Luan’s view, if the Daoist system were truly as precise as it claims, guaranteeing that all deeds would be properly recorded and met with appropriate retribution, the ritual of redeeming the souls of the nine ancestors would be impossible, since it contradicts the karmic action. In reality, this contradiction did not arise from a fundamental flaw within Daoism itself, but from Daoism’s incorporation of the Buddhist theory of karmic retribution, leading to this issue. The author of the ancient Lingbao scripture was already aware of this contradiction and attempted to resolve it using the theory of “merit transfer”.

4. Concluding Remarks

In response to the two prevalent theories of retribution during the Eastern Jin period—the traditional theory of chengfu and the Buddhist theory of karmic retribution—the Sanyuan pinjie jing provides its own solution. This scripture introduces concepts such as the “true body”, “true parents”, and Five Kalpas, attempting to reconcile the contradictions between two theories of “karmic causality, merit, and retribution.”

During the period from the Draconic Magnificence to the Vermillion Brilliance, people were pure-hearted, and retribution based on causes and effects was applied individually, without affecting others. However, in the period from the Vermillion Brilliance to the Higher Luminary era, as people’s hearts became corrupted, they frequently invoked oaths involving their ancestors and descendants, causing the consequences of bad deeds to impact both the ancestors and the descendants.

As for why descendants could rescue their ancestors—who were suffering in hell for seven generations—this is determined by the nature of the Lingbao “Great Way of Compassion”. The Lingbao Dao emphasizes “saving others as the priority.” By accumulating merit through various good deeds, individuals can transfer these merits to others, thus enabling the salvation of all sentient beings, including their ancestors. This reflects the introduction of Buddhist concepts of merit and the transfer of merit to resolve the issue.

From this perspective, the ancient Lingbao scriptures may seem to fully embrace Buddhist theory, but in reality, the Sanyuan pinjie jing reinterprets the Buddhist concept of karma. It constructs a meticulous system of the Three Officials’ monitoring, which uses spiritual overseers to ensure the implementation of karmic retribution. It also outlines 180 Precepts of the Three Primes as standards for the Three Officials’ examination and proposes a “method of confession of the Three Primes” to help individuals eliminate sins from past and present lives.

In conclusion, the Sanyuan pinjie jing reflects a synthesis of Daoist and Buddhist theories, blending the Daoist theory of chengfu with Buddhist karmic retribution, thus creating a unique religious system that addresses both individual and ancestral retribution.