The Tai Shang Da Dao San Yuan Pin Jie Xie Zui Shang Fa 太上大道三元品戒谢罪上法

It is one of the ancient Numinous Treasure Scriptures of Taoism, which roughly originated in the Eastern Jin and Southern Dynasties.

This scripture had already been quoted in The Supreme Secret Essentials.

According to research, the text was originally a chapter in The Scripture of the Three Primes, Precepts and Rankings of the Supreme Cavern Mysterious Numinous Treasure, and later became an independent scroll, which was included in the category of "Jade Instructions" in the Cavern Mysterious Section of the Daozang (Taoist Canon).

The scripture claims that all those who practice Taoism but fail to attain immortality do so because they are burdened with karmic debts from past lives and their sinful roots have not been resolved. They should practice the method of repenting sins on the Three Primes Days (the 15th day of the first lunar month, the 15th day of the seventh lunar month, and the 15th day of the tenth lunar month). The method first involves invoking the Supreme Lord Laozi to summon all the gods within one’s body, then submitting memorials and declarations to the Infinite Heavenly Venerable and gods of all directions in sequence, confessing past sins and begging for forgiveness.

It is said that practicing this method can have one’s name recorded in the celestial realms, delight all the true immortals, make all gods forgive one’s karmic debts, disperse one’s sinful roots, and ultimately "achieve the status of immortals".