According to ancient records, Taoism pioneered the technique of breathing to guide the way, which was later called qigong. Taoist practice is based on "taking care of both body and mind", that is, "life fellow practitioners", "body" and "destiny" refer to human life; "Mind" and "sex" refer to people's thoughts and spiritual aspects. Taoist acrobatics means "practicing Dan", that is, practicing Dan in the place of "Dantian" and reaching the realm of Yu Yongsheng. Therefore, emphasizing acrobatics should adhere to the "Dantian". Its achievement method is divided into three stages: first, the initial clearance-refining device; Second, the customs-practicing the spirit; Third, Shangguan-the spirit of practice is still empty. This three-level training method is also called "three flowers gather at the top" In Buddhist qigong, there is no word qigong. They call the method of practicing body and mind meditation. Meditation focuses on "cultivating the mind", ignoring the body and thinking that the soul can be separated from the body. The meditator is required to get rid of all unnecessary climbing and distracting thoughts in a quiet environment and normal life, concentrate, learn the methods of body adjustment, pranayama and inner adjustment, and practice constantly to reach the realm of meditation, so as to be detached from body and mind, with a view to Yu Yongsheng's paradise.