Two religious works, associated with the Taoism of modern days, which have long been popular throughout China, may fitly be mentioned here. They are not to be bought in shops, but can always be obtained at temples, where large numbers are placed by philanthropists for distribution gratis. The first is the _Kan Ying P‘ien_, or Book of Rewards and Punishments, attributed by the foolish to Lao Tzŭ himself. Its real date is quite unknown; moderate writers place it in the Sung dynasty, but even that seems far too early. Although nominally of Taoist origin, this work is usually edited in a very pronounced Buddhist setting, the fact being that Taoism and Buddhism are now so mixed up that it is impossible to draw any sharp line of demarcation between the two. As Chu Hsi says, “Buddhism stole the best features of Taoism, and Taoism stole the worst features of Buddhism; it is as though the one stole a jewel from the other, and the loser recouped the loss with a stone.” Prefixed to the _Kan Ying P‘ien_ will be found Buddhist formulæ for cleansing the mouth and body before beginning to read the text, and appeals to Maitrêya Buddha and Avalôkitêsvara. Married women and girls are advised not to frequent temples to be a spectacle for men. “If you must worship Buddha, worship the two living Buddhas (parents) you have at home; and if you must burn incense, burn it at the family altar.” We are further told that there is no time at which this book may not be read; no place in which it may not be read; and no person by whom it may not be read with profit. We are advised to study it when fasting, and not necessarily to shout it aloud, so as to be heard of men, but rather to ponder over it in the heart. The text consists of a commination said to have been uttered by Lao Tzŭ, and directed against evil-doers of all kinds. In the opening paragraphs attention is drawn to various spiritual beings who note down the good deeds and crimes of men, and lengthen or shorten their lives accordingly. Then follows a long list of wicked acts which will inevitably bring retribution in their train. These include the ordinary offences recognised by moral codes all over the world, every form of injustice and oppression, falsehood, and theft, together with not a few others of a more venial character to Western minds. Among the latter are birds’-nesting, stepping across food or human beings, cooking with dirty firewood, spitting at shooting stars and pointing at the rainbow, or even at the sun, moon, and stars. In all these cases, periods will be cut off from the life of the offender, and if his life is exhausted while any guilt still remains unexpiated, the punishment due will be carried on to the account of his descendants. [Sidenote: THE YÜ LI CH’AO CHUAN]