Within Taoist Immortality Schools, what is commonly called “death” is understood less as a final annihilation and more as the dispersal of a temporary configuration of forces. A human being is seen as an ever-shifting constellation of essence (jing), vital energy (qi), and spirit (shen), and ordinary death marks the scattering or depletion of these three treasures. In this view, what comes to an end is the familiar bodily form and personality, while the subtler energies and patterns continue in altered states. Death is thus associated with a loss of coherence and clarity rather than a simple on–off switch of existence. Traditional afterlife realms, judgment scenes, and ghostly states are regarded as part of this ongoing transformation of qi, not as the highest spiritual destiny.

Against this backdrop, the Immortality Schools place their emphasis on refining jing, qi, and shen so that spirit does not simply dissipate but becomes stable, luminous, and enduring. Through internal alchemy, breathing methods, meditation, and disciplined lifestyle, practitioners seek to transform essence into energy, energy into spirit, and spirit into a more subtle, enduring body of consciousness. This refined “immortal body” or yang-spirit is said to retain awareness beyond physical death, avoiding the usual scattering and forgetfulness that befall ordinary beings. Immortality, in this sense, is not the endless continuation of the everyday ego, but the preservation of an awakened, integrated spirit that no longer fears the alternation of life and death.

These traditions also speak of different degrees or modes of immortality, which can be understood as gradations in the refinement of consciousness and its relation to the Dao. Earth Immortals are associated with great longevity and subtle protection while still close to the human realm. Spirit Immortals are described as having a complete subtle body, capable of moving between realms and responding to the living. Celestial Immortals are portrayed as dwelling in purer, higher states where consciousness is deeply united with the Dao, yet still able to act compassionately. In all of these, the emphasis falls on transformation and transcendence: to move beyond the ordinary cycle of dissolution and rebirth by stabilizing spirit and harmonizing it with the Dao.