The Sanyuan Pinjie Gongde Jing 太上洞玄灵宝三元品戒功德轻重经

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 "Precepts and Disciplines" in the Cavern Mysterious Section of the Daozang (Taoist Canon).

The scripture first lists the names and official duties of the 120 departments under the Three Officials (the Heavenly Official of the Upper Prime, the Earthly Official of the Middle Prime, and the Water Official of the Lower Prime), and then enumerates 180 items in the "List of Sins According to the Three Primes and Precepts".

The scripture claims that countless gods in all the departments of the Three Officials are specially responsible for inspecting the good and evil deeds, merits and faults of all living beings, recording their virtues and evils, and reporting them to the Heavenly Department.

It also states that 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 are the days when the Three Officials of Heaven, Earth and Water examine the merits and faults of all people. All Celestial Emperors and all gods, great and small, in spiritual mountains and water palaces, all gather at the Three Primes Palace on these days.

People who have performed good merits will have their names entered into the green register and achieve the status of high immortals; those with serious sins will have their names put into the black register and sink into hell to suffer torment.

Life and death, sins and blessings, the retribution is unerring.