The author of Scripture on Divine Spirits, Gods, and Ghosts in Essential Taoist Teachings (Daoyao Lingqi Shengui Pin Jing) is unknown. It was likely compiled in the late Northern and Southern Dynasties or during the transition between the Sui and Tang dynasties.

The extant version consists of one volume and is included in the "Zhengyi" (Orthodox Unity) section of the Daozang (Taoist Canon). Additionally, there are eight fragmentary Dunhuang manuscript copies of this work; for detailed information, see Ōfuchi Ninji’s Dunhuang Daojing Mulu Bian (A Catalogue of Dunhuang Daoist Scriptures).
As a Taoist encyclopedia, this text is specifically compiled to collect passages about "divine spirits, gods, and ghosts" from various Taoist works.
The entire text is divided into 18 sections (pin), including:
- Sections on divine beings: Lingqi Shen Pin (Section on Divine Spirits), Mo Zheng Pin (Section on Righteous Demons), Lishi Pin (Section on Powerful Warriors), Kong Shen Pin (Section on Sky Gods), She Shen Pin (Section on Village Gods), Shan Shen Pin (Section on Mountain Gods), Shui Shen Pin (Section on Water Gods);
- Sections on ghosts: Lingqi Gui Pin (Section on Spiritual Ghosts), Shanshuang Gui Pin (Section on Virtuous Ghosts), Kuhun Gui Pin (Section on Suffering-Soul Ghosts), Jingmei Gui Pin (Section on Goblin Ghosts), Shumu Gui Pin (Section on Tree-and-Wood Ghosts), Shan Gui Pin (Section on Mountain Ghosts), Shui Gui Pin (Section on Water Ghosts), Tu Gui Pin (Section on Earth Ghosts), E Gui Pin (Section on Hungry Ghosts), Wen Gui Pin (Section on Plague Ghosts), Gu Gui Pin (Section on Gu-Poison Ghosts).
Each section quotes relevant Taoist texts to explain the names, duties, residences of various divine spirits, gods, and ghosts, as well as methods for worshipping gods and controlling ghosts.
More than 20 Taoist works are cited in the text, most of which are ancient books from the Northern and Southern Dynasties. Among these cited works, texts such as Laozi Tiandi Guishen Mulu (Laozi’s Catalogue of Heaven, Earth, Ghosts, and Gods) and Shouxian Dao Jing (Scripture on Bestowing the Immortal Dao) have been lost; only partial passages of them are preserved in this scripture.
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