  Spiritual discipline, however, is insufficient; equally important is the accumulation of moral merit. Later Daoist sources refer to the “nine precepts” of the Xiang’er. There is also a longer set known as the “twenty-seven precepts” of the Xiang’er. These include general positive steps such as being tranquil and yielding, as well as specific injunctions against envy, killing, and other morally reprehensible acts. Likening the human body to the walls of a pond, the essential qi-energy to the water in it, and good deeds the source of the water, the Xiang’er commentary makes clear that deficiency in any one would lead to disastrous consequences (see Bokenkamp 1993).