This is my preliminary translation of a modern example of a ledger of merit and demerit. These 'ledgers' were an early modern chinese form of karmic accounting. They were lists of good and bad action, each with a corresponding score of merit or demerit attached to them. Users could use the score of each to determine their karmic balance.
A whole book has been written about these ledgers (Brokaw's The Ledgers of Merit and Demerit) but the ledgers themsleves are not translated. Below I will translate one such modern ledger, called 文昌帝君善惡功過格 Lord Wenchang's ledger of merit and demerit. Unlike the older ledgers, which are book-length compilations, this one is pretty small- occupying one piece of A4 paper. I got it from this source: https://www.facebook.com/DaXiuMiXie/photos/文昌帝君善惡功過表/3017826051622483/ I should note that the picture is not of the best quality, and I could have mistyped/mistranscribed some lines. Please exercise caution!
Several things are noteworthy. The moral valence of each action is listed using five orders of magnitude. For good actions the terms are as follows:
10得 = 一功
10 achievement = 1 merit
10功 = 一善
10 merits = 1 goodness
10善 = 一德
10 goodnesses = 1 virtue
10德 = 一道
10 virtues = 1 dao
There is a further note at the end that he who achieves 3 dao-s (10,000 achievements) will become an immortal. This reflects a statement in the Taishang Ganying pian. 太上感應篇.
For bad actions the terms are as follows.
10失 = 一過
10 losses = 1 fault
10過 = 一恶
10 faults = 1 evil
10恶 = 一罪
10 evils = 1 sin
10罪 = 一刑
10 sins = 1 punishment
For the convenience of the reader, I have added the value of each act in the lowest units (achievements/losses) in brackets after the end of each entry.
There is a rough correspondence between good and bad actions. For example, lighting lamps for travellers is worth 1 achievement (1) per night. Playfully extinguishing such lamps is worth 1 loss (1) per night. Harming others through Quack medicine is 1 evil per prescription (-100) Publishing a good prescription to save people brings 1 goodness per prescription (+100)
However, in the context of sex, bad actions are punished far more harshly than good ones. For example, Not having lustful thoughts is 1 merit per day (+10); lustful thoughts by contrast bring 1 evil per day (-100) printing a sutra is worth 3 merits per book (+30). while pornographic books is 3 sins per chapter (-3000). Perhaps shockingly to us moderns, this penalty is worse than setting fire to a house, which is 1 evil per occasion (-100)
The most meritorious acts listed are To take joy in goodness without tiring throughout one's life, keeping chastity as a widow, establishing a phonenix hall (i.e. spirit writing instritution), a school or a temple. All are worth one dao. (10,000). The worst act is to cause the death of ones parents'; 2 punishments (-20,000), followed by abandoning one's spouse, murder and abortion (all worth 1 punishment; -10,000)
The other interetsing thing are the financial crimes/merits. the demerits are listed in terms of 'dollars' 元 but the exact value of the dollar is not stated. Assuming New Taiwanese Dollars are referred to, then theft of a thousand NTD- or about 30 USD in 2026, would be karmically equivalent to murdering a person!
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善 GOOD ACTS。
朝夕省親 每日五得
Visiting one’s relations day and evening: 5 achievements for each day (5)
事親喜悦 每日一功
Joyfully serving one’s relations: 1 merit per day (10)
求佑尊親 每日三功
Praying for one’s parents protection: 3 merits per day (30)
愛護前子 每日三得
Protecting and loving one’s children: 3 achievements per day (3)
尊敬丈夫。 每日一功
Respecting one’s husband: 1 merit per day (10)
教子敬夫。每次一功
teaching one’s son to respect one’s husband: 3 merits per occasion (30)
以幼敬長 每次一功
Teaching one’s son to respect elders: 1 merit per occasion (10)
解息一事 每事一善
Resolving one dispute: 1 goodness per occasion (100)
隐惡揚善 每事一善
Suppressing evil and promoting good: 1 goodness per occasion (100)
講經訓蒙 每次一功
Explaining the classics/scriptures to the unenlightened: 1 merit per occasion (10)
忍辱息事 每次五善
Resolving a dispute through forbearance: 5 goodness per occasion (500)
賞罰公正。每次七得
Impartiality in rewarding or punishing (a case): 7 achievements per occasion (7)
憐孤恤寡 每次一功
Having pity on the orphaned and widowed: 1 merit per occasion (10)
完納國稅。每次五功
Completely paying national taxes: 5 merits per occasion (50)
守法拒賂 每次八功
Catching bribery according to the law: 8 merits per occasion (80)
信陰陽鬼神 每次五得
Believing in the yin and yang gods: 5 achievements per occasion (5)
信奉經文 一世五善
Believing and practisng in the scriptures: 5 goodnesses per life (5000)
助人資材 一元七得
Helping a person materially : 7 achievements per dollar (7)
助貧喪费 一元七得
Paying the burial expenses of the poor: : 7 achimenes per dollar (7)
修橋造路 一元一功
Repairing bridges or making roads: 1 merit per dollar (10)
拾物奉還 一元一功
Returning lost objects to their owner: 1 merit per dollar )10)
参建鸞堂 一堂一道
Establishing a phonenix-hall: 1 Dao per hall (10,000)
撲滅山火 一次一善
Extinguishing a wildfire: 1 goodness per occasion (100)
滅厝火災 一次八功
Extinguishing a house fire: 8 merits per occasion (80)
點燈利夜行 一夜一得
Lighting lamps to aid night travellers: 1 achievement per night (1)
清掃道路 一次四得
Clearing and sweeping roads: 4 achievements per occasion (4)
補修道路 一次四得
Repairing the roads: 4 achievements per occasion (4)
敬拾字纸 一張一功
Respectfully picking up written paper: 1 merit per sheet (10)
拾得五毅 一次一得
Picking up the five grains: achievemt per occasion (10)
掩埋禽獸屍 一屍一功
Burying the corpse of a bird or animal: 1 merit per corpse (10)
埋人屍 一屍一德
Burying a person’s corpse: 1 Virtue per corpse (1000
孀婦守節 一世一道
Keeping chastity as a widow: 1 dao per lifetime (10,000)
成人婚姻 一次一善
Marrying upon coming of age: 1 goodness per occasion (100)
祭祀祖先 一次五得
Venerating the ancestors: 5 achiemebts per occasion (5)
幫助喪祭 一次八得
Assisting in funeral sacrifices: 8 achiements per occasion (8)
禮佛诵經 一次一功
Venerating the buddha and chanting scriptures: 1 merit per occasion (10)
食物濟窮 一次五得
Donating food to the poor: 5 achievements per occasion (5)
施给衣裳 一衣三得
Donating clothes: 3 achievements per article (3)
行諸方便 一次一功
Doing any expedient means: 1 merit per occasion (10
放生活動 一命一功
Participating in life-releasing ceremonies: 1 merit per animal (10)
勤戒食犬肉。一次一功
Encouraging others not to eat beef or dogmeat: 3 achievement per occasion (30)
印送經文 一冊三功
printing and distributing scriptures for free: 3 merits per book (30)
明醫救人 一方一善
Publishing a prescription to save people: 1 goodness per prescription (100)
教人性命。一命一德
Saving a life: 1 virtue per life (1000)
持齋戒殺 一世一德
To uphold the precepts of purity and refrain from killing: 1 virtue per lifetime (1000)
不起淫念 一日一功
Not to give rise to lustful thoughts: 1 merit per day (10)
欽人之美 一次一功
to praise the good points of a person: 1 merit per occasion (10)
勤息賭博 一次一善
To encourage others to stop gambling: 1 goodness per occasion (100)
施舍藥材 一次三功
To donate medicine: 3 merits per occasion (30)
化一頑徒 一次十功
To convert one recalcitrant person 10 merits per occasion (100)
尊敬師長 一次一功
To respect one’s teachers and elders: 1 merit per occasion (10)
朋友有信 一次一功
To be a trustworthy friend: 1 merit per occasion (10
憐人缺失 一次五得
To pity another’s loss: 5 achievement per occasion (5)
感恩不忘 一事三功
To not forget kindness: 3 merits per act (30)
樂善不倦 一世一道
To take joy in goodness without tiring: 1 dao per lifetime (10,000)
放款不追還。一元六得
To not pursue immediate payment for a debt: 6 achievements per dollar (6)
参建廟堂學校 一堂一道
To establish a temple or school: 1 Dao per institution (10,000)
惡 (EVIL ACTS)
毁减路燈 一夜一失
Extinguishing or destroying road-lamps: 1 loss per night (-1)
毁失經文 一册七過
Destroying or mislaying scriptures: 7 Faults per book (-70)
毀神佛像。一身一罪
Destroying images of Buddhas or gods: 1 sin per image (-1000)
借神佛騙財。 一元一過
Cheating in the name of the Buddhas or Gods : 1 fault per dollar (-10)
不信鬼神 一次五失
Disbelieving in the Gods or Ghosts: 5 losses per occasion (-5)
不信聖訓 一次五惡
Disbelieving in Sacred Instructions: 5 Evils per occasion (-500)
看淫書。一部三罪
Reading Obscene books: 3 Sins per chapter (-3000)
看淫戲。一次一惡
Seeing obscene plays: 1 evil per occasion (-100)
起心淫念。每日一惡
Having lustful thoughts: 1 evil per day (-100)
淫慾過度。一次一惡
Excessive lust: 1 evil per occasion (-100)
淫有婦之夫 一人一罪
Committing lust with a married man: 1 sin per occasion (-1000)
編淫邪書。一冊三罪
Writing obscene books: 3 sins per book (-3000)
夜起裸露 一次二失
Arising naked at night: 2 losses per occasion (-2)
友喪不弔 一次六失
Not comforting a friend in mourning: 6 losses per occasion (-60)
庸醫害人 一方一惡
Harming others through Quack medicine: 1 evil per prescription (-100)
販賣假藥 一次五過
Selling fake medicine: 5 faults per occasion (-50)
誤人子弟。一人五惡
To lead students astray: 5 evils per person (-500)
訕謗師長 一次一惡
Slandering or slighting masters: 1 evil per occasion (-100)
朝夕不省親 一日五失
Not attending to one’s parents morning and night: 5 losses per day (-5)
咒父母翁姑 一次一過
Cursing one’s parents or in-laws: 1 fault per occasion (-10)
怒貌不悦 一次一惡
To display anger or displeasure: 1 evil per occasion (-100)
忤逆父母。 — 次一惡
To rebel against parents: 1 evil per occasion (-100)
忤逆父母致死 。 — 命二刑
to rebel against parents causing their death: 2 punishments per life (-20,000)
虐待前子 一次六過
To abuse one’s children: 6 faults per occasion (-60)
不敬丈夫 一次一過
To disrespect one’s husband: 1 fault per occasion (-10)
夫婦不睦 一次二過
To cause disharmony between husband and wife: 2 faults per occasion (-20)
罵子唆夫 一次三過
To berate children or husband: 3 faults per occasion (-30)
破人婚姻 一次一惡
To break up another’s marriage: 1 evil per occasion (-100)
孀婦開節 一世六罪
To infiltrate a widow’s chastity: 6 evils per lifetime (-6000)
棄夫離子 一世一刑
To abandon one’s husband and depart from sons: 1 punishment per life (-10,000)
以長壓幼 一次三過
Elders oppressing the younger: 3 faults per occasion (-30)
招兄弟為惡 一次五過
Causing disharmony between brothers: 5 faults per occasion (-50)
兄弟争產 一次一惡
Bothers fighting over property: 1 evil per occasion (-100)
兄弟成仇 一事一罪
Enmity between brothers: 1 sin per matter (-1000)
妒人之賢 一次一惡
Being Jealous of others’ sagacity: 1 evil per occasion (-100)
說邪惑众 一次一過
Speaking of evil things, which mislead the public: 1 fault per occasion (-10)
惡語傷人 一次一過
Harming others using evil speech: 1 fault per occasion (-10)
赌博 一次五過
Gambling: 5 faults per occasion 1 fault per occasion [-50)
誘人赌博 一次一惡
Teaching others to gamble: 1 evil per occasion (-100)
強詞奪理 一次六過
Using false arguments and perverse logic : 6 faults per occasion (-60)
毁謗他教 一次一罪
Mocking other teachings/religions: 1 sin per occasion (-1000)
揚人之短 一事一惡
Broadcasting anothers’ shortcomings: 1 evil per occasion (-100)
口是心非 一次一過
Duplicity: 1 fault per occasion (-10)
凌孤逼寡 一次一過
To slight the orphaned and abuse the widowed: 1 fault per occasion (-10)
棄法受賂 一次一惡
Abandoning the law to receive bribes: 1 evil per occasion (-100)
拒納國税 一次八過
Evading taxes: 8 faults per occasion (-80)
利用權勢欺善. 一次八過
Exploiting power to abuse the good: 8 faults per occasion (-80)
刑罰無辜 一人一罪
Punishing the innocent: 1 sin per person (-1000)
奪取食饭 一次一過
Seizing food: 1 fault per occasion (-100)
欺貧重富 一次一過
To abuse the poor and respect the rich; 1 fault per occasion (-100)
毒殺魚蝦。一命一失
Using poison to kill fish and shrimp: 1 loss per animal killed (-1)
吃牛犬肉 一次一過
Eating cow or dog meat: 1 fault per occasion (-10)
射擎禽獸 一次五失
Shooting at birds or beasts: 5 losses per occasion (-5)
殺人命。 一命一刑
Killing a person: 1 punishment per life taken (-10,000)
用藥打胎 一命一刑
Abortion through medicine: 1 punishment per life taken (-10,000)
開齋破戒 一世五罪
Violating the precepts of purity: 5 sins per lifetime (-5000)
放火燒厝 一次一惡
Burning a house : 1 evil per occasion (-100)
賒欠不還。一元六失
Not returning debts: 6 losses per dollar (-6)
竊盗錢財 一元一過
Stealing or robbing money: 1 fault per dollar (-10)
拾物不還 一元六失
Not returning things given: 6 losses per dollar (-6)
10得 = 一功
10 achievement = 1 merit
10功 = 一善
10 merits = 1 goodness
10善 = 一德
10 goodnesses = 1 virtue
10德 = 一道
10 virtues = 1 dao
10失 = 一過
10 losses = 1 fault
10過 = 一惡
10 faults = 1 evil
10恶 = 一罪
10 evils = 1 sin
10罪 = 一刑
10 sins = 1 punishment
三道（即三千功或三萬得）以上方能證下神仙果位。犯過錯則入地獄受罰。 Three Daos,(that is 3000 merits or 30,000 achievements) or more results in the fruit of being a transcendent or god.