Taoism: Each human being has two souls (actually two groups of souls-three hun souls and seven po souls). At death, the hun soul ascends upward toward heaven, being the positive yang aspect of a person. According to popular belief, this aspect of a person can be accessed through the ancestral tablets found on the altar of a traditional Chinese home. However, after five to seven generations of ancestor worship, this hun soul (ancestral spirit-shen) reverts back to its original state, 'dissolving' into the cosmos. On the contrary, the po soul, being the negative yin aspect of a person, descends to the earth to abide with the dead physical body.

Neither of these soulish destinations will be reached, though, if the prescribed burial rites and associated offerings have not been properly implemented. Instead, the disembodied spirit will haunt the living until the necessary rituals are satisfactorily performed. For instance, according to Chinese folklore, the spirit cannot pass over the river of death without money to pay the boatman. So money and clothes are burned during funeral ceremonies in order to translate these items, in a spiritual form, into the spirit realm. Food offerings are also supplied to the deceased as necessary sustenance for the continuation of existence.

It is also believed that the po soul descends into the lower regions or hells, to be judged for all misdeeds and appropriately punished. Once arriving in the underworld, souls are brought before the Ten Magistrates who officiate over the Ten Tribunals of Hell. Each of these Underworld Courtrooms deals with different types of crimes or sins. Once judgment is administered, the necessary punishment is meted out. This involves passing through successive regions or layers of hell, according to the degree of guiltiness pronounced over the deceased person. No matter how long the punishment seems to last to the suffering soul, the time lapse per hell is seven earthly days. The deceased can only be contacted through various rituals for seven weeks (a total of forty-nine days in the first seven hells). In the remaining hells they are unreachable. Religious rites are performed to carry the deceased successfully through this difficult transitional experience. The final stage is entrance into the 'Palace of Rebirth, where bridges lead to the five forms of rebirth-gods, human, animals, hungry ghosts, and hell-dwellers-and where all past memories are cleansed.'¹

At this climactic point, if the proper ceremonies have been performed and sins have been successfully expiated, it is possible that the soul can instead achieve permanent residence in a celestial state. Some philosophical Taoists speculate that the life or ch'i essence in a person can even go through a supernatural metamorphosis that transforms it into some other aspect of creation altogether.

The primary goals of the serious, mystical Taoist are longevity and immortality. The disciplines that promote longevity (such as meditation, trance training, extreme diet regulations, etc.) aid a person in achieving immortality as well. Attaining immortality allows the devotee to escape the usual pattern of rebirth and the descent of the soul into the hell-realms after death.

As a person matures spiritually, the three energies-generative, vital, and spirit-return to the original undifferentiated state of the Tao. 'This undifferentiated vapor descends to the abdomen to form the immortal fetus.'² This initial stage of the sacred, spiritual 'fetus' incubating and developing lasts ten months and is called lien-hsu-ho-Tao. Then, if the process is not interrupted, the immortal fetus emerges from the 'womb' to become 'the original spirit' (yuan-shen). It changes locations, rising from the abdominal area to the chest, to be further nourished and developed. Eventually the yuan-shen locates in the head, at times leaving the body from the top of the head on excursions into the spiritual world. This is all a preparation for the day when the physical body dies and the 'yuan-shen is liberated and is once again merged with the undifferentiated energy of the Tao.'³

'Ascension, flight, and travel in the celestial realm' are some of the means by which mystical Taoists achieve 'union with the Tao in the external universe.' It is believed that ultimately 'immortals of the highest caliber ascend to the sky in the physical body and in broad daylight, often in the presence of witnesses.' 'In the case of immortals of secondary caliber, only the spirit ascends: at death, the immortal spirit within rises to the celestial realm. This is called 'shedding the shell.' Often, the shell, or body, disappears after the spirit has ascended.'⁴ Though able to move at will through the entire universe, the 'Immortals' are said to reside at either the awe-inspiring paradise of Mount Kunlun in the Western Mountains or the mysterious, enchanted island of Penglai in the Eastern Sea. Both of these are 'other worldly' sites.