Taoist teachings on immortality describe a graded path rather than a single leap, and most traditional presentations are organized around the refinement of the “three treasures”: jing, qi, and shen. At the most basic level, cultivation begins with stabilizing and transforming jing, the physical and sexual essence, into qi, the vital energy. This stage emphasizes health, longevity, ethical conduct, and disciplined regulation of the body and breath, often likened to laying the furnace and cauldron for later alchemical work. When this foundation is firm, the practitioner is said to “refine essence to transform it into qi,” establishing a reservoir of stable vitality.

From there, practice turns toward the transformation of qi into shen, the spiritual aspect. Methods such as meditative stillness, breath cultivation, and circulation of qi through channels and dantian are used to calm the mind and concentrate awareness. This is the phase of “refining qi to transform it into shen,” in which consciousness becomes clearer, more unified, and less driven by coarse emotional turbulence. The practitioner’s inner life gradually shifts from preoccupation with bodily concerns toward a more subtle, contemplative orientation.

At the more advanced level, the work focuses on refining shen itself, allowing the individual spirit to return to emptiness (xu) and ultimately to the Dao. This is described as “refining shen to return to emptiness,” a process in which the sense of a separate self is gradually released, and spiritual insight deepens into a direct participation in the underlying reality. Some lineages speak of this as the culmination of internal alchemy, where the distinction between practitioner and Dao becomes increasingly transparent. In this way, the path of Taoist immortality unfolds through discernible stages: from essence, to energy, to spirit, and finally to a realization that transcends ordinary notions of life and death.