First of all, let us all drink tea. I will explain to you the various aspects and duties of the eight Departments here so that you can, in turn, explain to human beings the procedure of the transmigration of souls. When a human being dies, the beneficient Deity of his locality, Deity of the City, soldiers of Hades, or Demons regarded as Messengers of Death, will bring his soul through  Gui Men Guan (  ) and report to the Registration Office, then pass through all the Tribunals, to be punished according to the magnitude of his sins, and then to the Tenth Tribunal to await retribution. In this Tenth Tribunal, the most important section is Zhuan Jie Suo where there are Eight Departments, classified as: -

1st VERIFICATION DEPARTMENT

2nd VIRTUOUS ACTS INVESTIGATION DEPARTMENT

3rd MAGNITUDE OF SINS DEPARTMENT

4th LOVE AND HATRED DEPARTMENT

5th LIFE-SPAN DEPARTMENT

6th ALLOCATION OF FAMILY RELATIONSHIP DEPARTMENT 

7th REWARD AND PUNISHMENT DEPARTMENT

8th EVIDENCE OF REBIRTH DEPARTMENT

We will now go into detail about the functions of each Department:

1. VERIFICATION DEPARTMENT

After a soul has served his sentence, i.e. gone through the various types of punishment, from the First Tribunal right through the Tenth Tribunal, he will have to face this Verification Department which, after  having been fully satisfied that him to be reborn. If the investigation reveals that any item of punishment has not been served or missed out, the sinful soul will have to be sent back to the respective Tribunal to serve his term.

2. VIRTUOUS ACTS INVESTIGATION DEPARTMENT

If this Department, the extent or any of the virtuous acts done by a soul will be investigated or assessed so that, when he is reborn, his reward, by way of good luck, etc., can be accorded him. If it is found that, when he was alive, he had accumulated virtues, on rebirth he will be sent to a good or lucky family as a male child and when he grows up, he will not have to suffer but will be ' on easy street'; later, when he advances in life, he will be rich or be bestowed with honors, etc., or will become an officer of high rank. There will be no need to suffer. Alternatively, on rebirth he will climb up the ladder of success through his own efforts; or be reborn to a wealthy family to enjoy the accumulated wealth of the ancestors, to be showered with honor as well as wealth; or if the soul is to be reborn a female, she will ultimately be married to a good husband and have luck and be happy always, or her children will be illustrious, wealthy and attain honor and fame; or she will be reborn to a wealthy family and have nothing to worry about money matters. All these rewards are as recompense for the meritorious deeds performed and accumulated by the soul on his/her previous life on Earth. These awards dished out are the duties and responsibilities of this Department. 

3. MAGNITUDE OF SINS DEPARTMENT

This Department will investigate what sins a Soul had committed when alive on Earth - to judge whether a sin was light or heavy, minor or serious.

1. If he had done some small good deeds and had never committed grave sins, he will be reborn with just enough to eat and wear, and will get protection from parents; husband/wife relationship will be normal, the children will take of him.

2. If his merits and demerits balance even, on rebirth he will have enough to eat and wear, family will be O.K., and he will surrounded by children, but he will have to slog for his living. If he does not work he will starve, unlike some people who can enjoy life without doing any work. 

3. If one had no merits, whatsoever, but had accumulated a string of demerits, on rebirth  he will meet with many difficulties in life. Although he/she may be well provided for, yet there is bound to be widowhood/widowerhood (one partner will die early, living only one partner); or the family circle (parents, brothers/ sisters, children) will be broken early.

4. In the case of one who had committed grave sins when alive, he will be reborn a deformed pauper with some form of disability - dumb, blind, lame, deaf, etc.

5. In the case of those who discarded the: -

   1. Five human relationships; husband/wife; brother/sister; parents/children; friendship; and loyalty to country,

   2. Eight Virtues; filial piety; brotherly love; loyalty to country; trustworthiness; courtesy; righteousness; chastity; and shame,

and particularly, in the case of a woman soul, where there are three degrees of dependence to be observed, namely, first upon her father, then her husband, and later upon her children, and also Four Virtues: 1) right behavior;  2)proper speech 3) proper demeanor, and 4) proper employment,

they will be regarded as having committed grave sins and will be reborn as beasts, e.g.: born via the female womb, born through eggs, born as sea creatures, born as worms. This is known as retaliatoric recompense. All these punishments are the responsibilities of this Magnitude of Sins Department.

4.LOVE AND HATRED DEPARTMENT 

This Department decides whether a person, on rebirth, will have gratitude or will take revenge. If a person, who had good deeds done to him by others, dies, his soul will still remember the past good deeds, and when the time comes for him to be reborn, this Department will make him have gratitude, so that he can repay for the good deeds insulted, maltreated, or oppressed by others, after death his soul will still retain hatred, and when about to be reborn, this Department will make him take revenge on those who had previously done him wrong. In case a female. (who when alive had been wronged by a male) dies with deep anger and hatred, her soul when due for rebirth can refuse to be reborn as a human being, but can prefer to remain a revengeful ghost so that she can go to Earth and cause sudden death or 'Unexpected calamity' to the male person by way of revenge. If this Department, after due investigation, is satisfied with her request to remain a revengeful ghost, the request will be entertained. All these are the duties of this Department thereby proving the wisdom of the following English idioms: 'One good turn deserves another'; 'Repay kindness with kindness'; 'An eye for an eye, a tooth for a tooth'.

5. LIFE-SPAN DEPARTMENT

This Department decides on the life-span of a person to be reborn - whether he/she should have a long life or a short life. On Earth, there are persons, noble and wealthy, who enjoy long life. There are also noble and wealthy person who die at an early age. There are poor and humble people with long life, and other poor and  humble persons who have short life. Also there are others who die of vexation, agony, drowning; some soon after birth, some a short while after living, some a few years later. Again there are others who are fated to be law breakers whose death is decided by Government authorities; and other who die through murder, and so on and so forth. All these deaths are the result of some fatal calamity. But there are others who are destined to die of unnatural or accidental death.

6.ALLOCATION OF FAMILY RELATIONSHIP DEPARTMENT

This Department allocates the various duties and responsibilities of members of a family, viz; parents/children, husband/wide, brothers/sisters. On Earth, some children are born filial, some are disobedient; some marry good-natured partners, and some marry unfaithful partners or less understanding partners. All these allocations in a family are the result of cause and effect. For example, Mr. A in his previous life gave financial assistance to Mr. B and when Mr. B died he was still indebted to Mr. A because in his life-time he did not, or was not able to settle with Mr. A. When in Hades, it is found that Mr. B was not a very sinful person when alive, on being reborn, he was sentenced, according to the regulations of Hades, to be a son of Mr. A, so that he could be a filial son and repay his new father Mr. A. This is called 'repayment of previous debt'. Another example is: Mr C. when alive cheated Mr. D by various confidence tricks, or by using authority to get money, Mr. D was much worried about being thus cheated, and subsequently died. In Hades, he lodged a complaint against Mr. C. The authorities in Hades decided that Mr. D Should be reborn a son of Mr C and subsequently when grown up, to be proud, extravagant, profligate and idle, thereby squandering Mr. C's property. This is called 'debt demanding child'. Similarly, in a husband/wife relationship where some men are lucky to marry good wives, while others are unlucky to marry bad wives. This is casual relationship. What we did in previous life, we have to repay in the next life. No one can escape from this settlement of previous actions. These allocations are the duties and responsibilities of this Department.

7. REWARD AND PUNISHMENT DEPARTMENT

This Department is in charge of deciding what classification of metempsychosis (transmigration of the soul, after death, to another body) a soul should be reborn. If a person when alive, did many charitable deeds, he will be reborn into a family having a history of many generations of nobility and wealth. Those who were evil will be reborn into families having a history of poverty and suffering in several generations Those who were very sinful will be reborn as bests or animals for generations, after which they will then be reborn as human beings, or to be reborn forever as worms, insects, fish, etc. This is sure, and no one can escape from this fatal calamity. Nevertheless, there is yet a glimmer of hope because, if a wealthy person who suddenly becomes sinful, or a poor person who does a lot of good deeds, dies, this Department will punish or reward the soul, as the case may be, on rebirth. If a deity called 'Santai Bei Dou Shen' (  ) has any complain, or 'Shang Di' ( ) has order, these will be looked into by this Department and due punishment awarded accordingly, on rebirth. These are the duties on this Department.

8. EVIDENCE OF REBIRTH DEPARTMENT

This Department will issue evidence that a soul has the right to be born into the various human categories, e.g., if a person is to be reborn as an officer, he will be given an authorization letter; if a scholar, a pen; if a farmer, a hoe; if an artisan, a workman's tool; on the other hand, if an animal, bird, etc, the soul will be given skin and fur, or feathers, or scales, etc. Only with these evidence can a soul be allowed rebirth. These are the responsibilities of this Department.

I will explain in more detail further information on transmigration of souls when you come here next time.

We’ve arrived at Sheng Xian Tang.

Yang Sheng, get down.

Soul, return to your body.