Finger gestures, also known as "grasping the formula," "twisting the formula," "pinching the formula," "dharma formula," "hand formula," "divine formula," and sometimes "dou formula" (Big Dipper formula), are simply called "formulas." They are one of the basic methods in Taoist magic. By pinching specific parts of the palm or fingers or forming fixed postures between the fingers, they are believed to summon gods and spirits, subdue evil spirits, and suppress demons. Together with the "Yu Step" (a ritualistic walking pattern), they form the basic physical movements in Taoist rituals and practices.

Taoist priests perform corresponding finger gestures during various stages of reciting scriptures, chanting mantras, walking the Yu Step, setting up altars, summoning deities, practicing breath control, exorcising evil, curing diseases, and praying for blessings. As recorded in The Essential Secrets of the Supreme Lord for Assisting the Country and Saving the People (Volume 9): "When walking the steps, examining illnesses, curing evil, entering temples, crossing rivers, entering mountains, or writing talismans, one must always pinch the corresponding formulas."

Finger gestures originated from ancient techniques of "qi restriction" (using breath to control or banish forces). During its development, Taoism expanded and improved these gestures based on its own pantheon and magical theories, forming a vast system of hand formulas.

The core component of hand formulas is the "juewen" (formula patterns). These refer to fixed positions on the palms and fingers that symbolize the Twelve Earthly Branches, the Nine Palaces and Eight Trigrams, the Twenty-Eight Lunar Mansions, and more. For example, on the nine joint lines of the second, third, and fourth fingers, the middle joint line of the middle finger represents the central palace of the Nine Palaces, while the other eight joint lines correspond to the Eight Trigrams (starting from the root joint line of the ring finger as the Qian trigram, following the sequence of the Later Heaven Eight Trigrams). The second to fifth fingers are assigned the Twelve Earthly Branches: Zi, Chou, Yin, Mao, Chen, Si, Wu, Wei, Shen, You, Xu, Hai. Pinching a specific "juewen" is believed to symbolize mastering the Eight Trigrams, Twelve Earthly Branches, Twenty-Eight Lunar Mansions, etc.

Ancient people often used the Eight Trigrams, the Big Dipper, and the Twenty-Eight Lunar Mansions to symbolize the movement of celestial phenomena, the mysteries of creation, spatial positions, and the passage of time. Through these "juewen," the hand thus forms a condensed map of the universe.