With their belief in three spiritual and seven animal souls, Taoists claim to find sanctuary for the three spiritual souls through certain rituals. The first re-enters the cycle of transmigration, the second begins a new life in the underworld, and the third dwells in the "parental tablet" at home.
道教在處理人死後的三魂七魄問題時，認為通過一些儀式，可使得三魂中的第一魂往十殿閻羅輪迴、投胎，第二魂「移民」至陰間過新生活；第三魂則引至家中的「公媽牌」。