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Ancient texts state: The spleen and stomach are the officials of granaries, from which the five flavors emerge. It is also said: [The spleen] serves as an official of remonstrance, from which comprehensive wisdom arises. It is further stated: Its shape resembles a sickle; it shares a membrane with the stomach and attaches to its left shu point, located below the 11th thoracic vertebra. When sound is heard, it moves; upon moving, it rubs against the stomach, thereby governing transportation and transformation. It governs the muscles, its luster manifests in the lips, and its orifice opens at the mouth. It is also stated: The Foot-Taiyin Spleen Meridian is characterized by abundant Qi and scarce Blood.

The Nan Jing (Classic of Difficult Issues) states: The spleen weighs two jin and three liang, is three cun wide and flat, five cun long, and includes half a jin of "scattered paste" (pancreas). Its main functions are to envelop blood, warm the five zang organs, and store Yi (intellect/intention) and Zhi (wisdom).

The Zhong Zang Jing (Classic of Internal Organs) states: The spleen primarily digests grains and nourishes the four peripheries of the body.

The Foot-Taiyin Spleen Meridian originates at the tip of the great toe, follows the white flesh margin on the medial side of the toe, passes behind the metatarsophalangeal joint (nuclear bone), ascends anterior to the medial malleolus, travels up the medial aspect of the leg posterior to the tibia, crosses anterior to the Jueyin channel, ascends along the anterior medial aspect of the knee and thigh, enters the abdomen, connects with the Spleen, links with the Stomach, pierces the diaphragm, flanks the pharynx, connects with the root of the tongue, and scatters beneath the tongue. Its branch diverges from the Stomach, passes separately through the diaphragm, and pours into the Heart.

The Taiyin Spleen meridian originates at the great toe, ascends along the medial white flesh margin, passes behind the nuclear bone and anterior to the medial malleolus, travels upward along the channel through the knee and inner thigh, entering the abdomen, connecting with the Spleen and linking with the Stomach, passing through the diaphragm, flanking the throat, connecting with the tongue, and scattering under the tongue; the branch network proceeds from the Stomach to pour into the Heart.

[Commentary]: The Foot-Taiyin Spleen Meridian originates at the Yinbai (SP1) acupoint at the tip of the great toe. From Yinbai, following the medial white flesh margin, lies Dadu (SP2). Passing behind the nuclear bone from Dadu is Taibai (SP3). Following Taibai are Gongsun (SP4) and Shangqiu (SP5), ascending to the anterior edge of the medial malleolus, where Sanyinjiao (SP6) is located. Ascending from Sanyinjiao along the medial leg posterior to the tibia is Lougu (SP7). Emerging anterior to the Jueyin channel from Lougu are Diji (SP8) and Yinlingquan (SP9). Ascending from Yinlingquan along the anterior medial aspect of the knee and thigh are Xuehai (SP10), Jimen (SP11), and Chongmen (SP12). Entering the abdomen from Chongmen, the meridian connects with the Spleen and links with the Stomach, traversing Fushhe (SP13), Fujie (SP14), Daheng (SP15), Fu'ai (SP16), Shidou (SP17), Tianxi (SP18), Xiongxiang (SP19), Zhourong (SP20), and Dabao (SP21) before ascending to the pharynx, flanking the throat, connecting with the root of the tongue, and scattering beneath the tongue. Its branch diverges from the collateral of the Stomach, passes separately through the diaphragm, and pours into the Heart, thereby intersecting with the Hand-Shaoyin Heart Meridian.