The Daoist scripture Taishang dongxuan lingbao sanyuan pinjie gongde qingzhong jing 太上洞玄靈寶三元品戒功德輕重經 (DZ 456) is a part of the ancient Lingbao scripture Taishang dongxuan lingbao sanyuan pinjie jing 太上洞玄靈寶三元品戒經. This scripture concludes with a discussion on “karmic causality, merit, and retribution” (yuandui gongde baoying 緣對功德報應), addressing two prevalent theories of retribution during the Eastern Jin東晉 (317–420) period: the traditional Chinese concept of familial “inherited burden” (chengfu 承負) and the Buddhist theory of karmic retribution (yebao 業報). This scripture is the first attempt to integrate Daoist concepts such as “true body” (zhenshen 真身) and “true parents” (zhen fumu 真父母) with Buddhist doctrines such as kalpic cycles and merit transfer (huixiang 迴向), reconciling the contradictions between the two. While incorporating the Buddhist theory of karmic retribution, the Sanyuan pinjie jing also establishes a comprehensive system of surveillance by the Three Officials (sanguan 三官) to ensure the implementation of karmic retribution. In short, the discussion of retribution in this scripture reflects the fact that the ancient Lingbao scriptures both absorbed and reformed the then prevailing Buddhist thought and practices. In essence, the ancient Lingbao scriptures can be defined as “Buddho-Daoist” texts.
Yang et al. (Mon,) studied this question.