The book is based on the Taoist ethical thought of retribution for sins and blessings, and narrates the efficacious and inspiring deeds of history, characters, temples, scriptures, images, and heavenly masters, in order to advise the world to do good and avoid evil. The book preserves a large number of Taoist historical materials from the Han and Wei dynasties to the Sui and Tang Dynasties, and is of reference value for studying Taoist historical events, temples, talismans, and ritual rituals.