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The Three Treasures or Three Jewels (Chinese: 三寶; pinyin: sānbǎo; Wade–Giles: san-pao) are theoretical cornerstones in traditional Chinese medicine and practices such as neidan, qigong, and tai chi. They are also known as jing, qi, and shen (Chinese: 精氣神; pinyin: jīng-qì-shén; Wade–Giles: ching ch'i shen; "essence, breath, and spirit").
The French sinologist Despeux summarizes:
Jing, qi, and shen are three of the main notions shared by Taoism and Chinese culture alike. They are often referred to as the Three Treasures (sanbao 三寶), an expression that immediately reveals their importance and the close connection among them. The ideas and practices associated with each term, and with the three terms as a whole, are complex and vary considerably in different contexts and historical periods.
— Despeux 2008, p. 562