Within Taoist Immortality cultivation, meditation functions as the central discipline through which the subtle substances of life—jing, qi, and shen—are conserved, refined, and transformed. By quieting the mind and calming emotional turbulence, meditation gathers scattered vitality and prevents its dissipation through restless thought, desire, and sensory indulgence. This stillness, often cultivated in seated practice, creates the inner environment in which spiritual essence can be steadily concentrated rather than continually leaked away. In this sense, meditation is not merely a supportive exercise, but the very crucible in which the work of inner alchemy becomes possible.

From this foundation of stillness, meditation enables the progressive transformation of energies: jing is conserved and refined into qi, qi is circulated and purified, and qi in turn is elevated into shen, or spiritual essence. Techniques such as conscious breath regulation and the circulation of qi through key channels, including the well-known microcosmic orbit, are employed to strengthen and stabilize the energetic body. Visualization practices may be used to guide and focus this process, gathering and directing subtle forces toward centers such as the lower dantian. Through such methods, meditation becomes a precise art of internal regulation, harmonizing body, breath, and mind.

As practice deepens, meditation also serves to nourish and clarify shen, allowing spiritual awareness to become more luminous, steady, and attuned to the Tao. Advanced inner stillness supports the formation of what is described as the spiritual or immortal embryo, a subtle body cultivated through sustained refinement of energy and spirit. At the same time, meditation fosters the harmonious union of yin and yang within the practitioner, a balance regarded as essential for a stable, enduring spiritual essence. By resting in emptiness and aligning with non-action, the practitioner gradually comes into accord with the natural flow of the Tao, so that the cultivated spiritual essence is no longer bound by the ordinary patterns of agitation and decay.