Gross & Subtle Mind

In terms of the Taoist "Three Treasures," it is shen, or spiritual-energy, that is the most subtle aspect of our being. What are known as the "Five Shen" are the spirits of the five yin organs. Related to the Five Shen system is the "Hun-Po" system, which focuses on just two of the Five Shen - those associated with the Liver and the Lungs.

According to the Hun-Po way of seeing, this most subtle aspect of our being is represented by the Po - the spirit of the Lungs, also known as the "corporeal soul" - and the Hun - the spirit of the Liver, also known as the "ethereal soul." The Po is the more yin, or densely vibrating, of these two spirits, and dissolves with the physical body at the time of death. The Hun is the more yang, or light, aspect of these two spirits, and at the time of death leaves the body, transmigrating to more subtle realms. Through qigong practice, we gradually transmute the dense yin aspects into the lighter or yang aspects.

Parallels to the Taoist Hun-Po system can be found in the Indian Yogic distinction between manas (the aspect of mind associated with the senses) and Buddhi (a higher-level awareness). It can also be found in the Buddhist distinction between gross and subtle mind.