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Receive the precepts and cultivate and then enter the Tao. The book believes that Taoist scriptures and precepts are compulsory subjects for Taoists, otherwise they will not be able to become immortals, just like wading into the sea and needing a boat. Different precepts are awarded based on the taste, virtuousness, foolishness, purity of temperament, etc. Of the religious objects. The precepts listed therein are: the three refuge precepts, for the initial awakening of the mind to enter the Tao; the five precepts, for the elimination of the five desires, the five turbidities, and the cultivation of the five virtues; the eight precepts, for the upholding of eight things to enter into the spirit; the supreme ten precepts, for men and women in the secular world, to be able to break the ten evils and perform the ten good deeds, etc.