Tai Shang Gan Ying Pian (The Treatise of the Most High on Response and Retribution) is one of the Taoist books advocating goodness, abbreviated as Gan Ying Pian (The Treatise of Response and Retribution). Its author is unknown. Song Shi·Yi Wen Zhi (The History of the Song Dynasty·Bibliographic Treatise) includes a one-volume edition of Gan Ying Pian. The Zhengtong Daozang (Orthodox Taoist Canon) in the Taiqing Section contains a thirty-volume edition of Gan Ying Pian. Chongkan Daozang Jiyao (Recompiled Essentials of the Taoist Canon) includes works such as Tai Shang Gan Ying Pian Ji Zhu (Collected Annotations on The Treatise of the Most High on Response and Retribution), and Daozang Jinghua Lu Baizhong (One Hundred Selections from the Essence of the Taoist Canon) contains a two-volume Tai Shang Gan Ying Pian Yue Yi (Explanatory Notes on The Treatise of the Most High on Response and Retribution).

The ideas in this text can be traced back to earlier works such as Yu Qian Jing (The Jade Seal Classic), Dao Jie (Taoist Precepts), as well as Yi Nei Jie (Inner Precepts of the I Ching), Chi Songzi Zhuan (Biography of Red Pine Master), and He Tu Ji Ming Fu (River Chart Talisman of Recording Destinies), which are quoted in Baopuzi Neipian·Wei Zhi (Inner Chapters of the Master Who Embraces Simplicity·Subtle Principles).
Tai Shang Gan Ying Pian is not long, with a total of over 1,200 characters. It mainly elaborates on the concepts of "heaven-human response" and "karmic retribution" in the name of the Most High (Tai Shang). After its appearance, many people regarded it merely as a book advocating goodness, emphasizing its social function, which is an incomplete view. Tai Shang Gan Ying Pian attaches importance to doing good and eliminating evil, with the aim of seeking the Tao (Dao). Therefore, it is first and foremost a Taoist text; otherwise, it is impossible to fully understand this widely influential ancient book.
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Nevertheless, the good deeds that Tai Shang Gan Ying Pian earnestly advocates and the evil deeds it strongly urges people to eliminate—such as loving the country and the people, respecting elders and caring for the young, and showing kindness to all creatures—are all part of traditional Chinese virtues. Promoted by Tai Shang Gan Ying Pian, these virtues have become more deeply rooted in people's hearts and have been of great help in regulating people's behaviors. This is precisely where its significance lies.
