The Three Treasures—Jing (精), Qi (氣), and Shen (神)—are the essence, energy, and spirit of human life in Taoism. They appear in classical texts and remain central to Qigong practice today, guiding the cultivation of health, balance, and spiritual growth. In Taoist philosophy, the expression “Three Treasures” can carry different meanings, and understanding this distinction helps clarify both internal cultivation and classical teachings.