Based on the Taoist Five Element Theory, one learns how to control negative energy and to transform it into useful energy. One also learns to create a pearl of radiant energy and to increase its power with additional internal energy (virtue energy) as well as external sources of energy - Universal, Cosmic Particle, and Earth. All combine in a balanced way to prepare the pearl for its use in the creation of an energy body. The creation of an energy body is the next major step in achieving the goal of creating an immortal spirit.