Inner transformation in Taoist alchemy is the disciplined refinement of the human being at the deepest levels of body, energy, and spirit, so that the ordinary, conditioned self is gradually transmuted into its original, immortal nature. This process is often described through the “Three Treasures”: Jing (essence), Qi (vital energy), and Shen (spirit). Jing, the fundamental life essence, is refined into Qi; Qi is further refined into Shen; and Shen is ultimately returned to Xu, or emptiness, understood as original nature. Through this sequence, the practitioner moves from coarse, physical vitality toward increasingly subtle and luminous states of being, oriented toward spiritual immortality and union with the Dao.

Such transformation is not merely symbolic but is said to involve psycho‑physiological change. The body and its organs are harmonized and strengthened, breath and energy circulation are regulated, and emotional disturbances and entrenched patterns are gradually dissolved. Practices such as meditation, internal energy cultivation, and specialized breathing serve as the “furnace” in which these refinements occur, allowing the Three Treasures to be “cooked” and elevated. As inner polarities of yin and yang are balanced and integrated, internal conflict gives way to a more unified and stable field of awareness.

Within this alchemical language, the formation of an “inner elixir” (dan) represents the crystallization of this work. The inner elixir, sometimes described as an “immortal embryo” or perfected spiritual body, symbolizes a new level of being that is no longer bound in the same way by physical limitation and mortality. This is closely linked to the realization of one’s original, unconditioned nature, characterized by clarity, spontaneity, and non‑dual awareness. Spiritual immortality, in this sense, is not simply endless duration of the ordinary personality, but the stabilization of consciousness in unity with the Dao, beyond the cycle of birth and death.