Taoist meditation differs from other forms of meditation in that it is very active. Unlike other types of meditation, which instruct you to take the backseat and simply observe your mind, thoughts, and habits, Taoist meditation requires the practitioner to engage in the process.
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The three "adjustments," or tiao that you must start out with. Tiao means to tune, like you would a piano. With these three steps, you will start to tune your system so that it can function harmoniously.
Adjustment One ( Tiao Xin ): The mind must concentrate on something.
Adjustment Two ( Tiao Shen ): The body must become deeply relaxed.
Adjustment Three ( Tiao Xi ): The breath must become slow, long, thin, soft and even.
These three steps work together to bring your body-mind system into harmony. You may have experienced this before. Once you start to relax your body, your breath automatically starts to slow down. When your body is not tensed up, the mind can concentrate more easily.