小肠者，心之腑，属火。主化食为液，上奉心血。胆者，肝之腑，属木。主升清降浊，疏利中土。
胃者，脾之腑，属土。主纳受水谷，化气化血。
大肠者，肺之腑，属金。主传送糟粕，消利滞气。
膀胱者，肾之腑，属水。主气卫皮毛，通达小便。
三焦者，胞络命门之腑，兼属水火。主行水化气，通阴达阳。
（伯未按∶心恶热，肺恶寒，肝恶风，肾恶燥，脾恶湿。胃喜凉，肠喜热，胆喜温。亦不可不知。）
（足手）太阳（膀胱小肠）经，司（寒水火化）之气，手从足化，统称寒水，经行身之后。
（足手）阳明（胃大肠）经，司（燥土燥金）之气，足从手化，统称燥金，经行身之前。
（足手）少阳（胆三焦）经，司（木火相火）之气，足从手化，统称相火，经行身之侧。
（足手）太阴（脾肺）经，司（湿土清金）之气，手从足化，统称湿土，分部于大腹。
（足手）少阴（肾心）经，司（水阴君火）之气，足从手化，统称君火，分部于小腹。
（足手）厥阴（肝包络）经，司（风木相火）之气，手从足化，统称风木，分部于软胁。
（伯未按∶十二经之部位，手之三阴，从脏走手，手之三阳，从手走头。足之三阳，从头走足，足之三阴
，从足走腹。又有督脉，起于会阴，循背而
行身之后，所以督率诸阳。任脉起于会阴，循腹而行身之前，所以担任诸阴。冲脉亦起于会阴，夹脐而上散胸
中，当诸气之冲要。一源而三岐，统谓之奇经。）
The Small Intestine is the Fu organ of the Heart, belonging to Fire. Its primary function is to transform food into fluids and send them upward to nourish Heart blood.
The Gallbladder is the Fu organ of the Liver, belonging to Wood. Its primary function is to ascend clear Qi and descend turbid Qi, and to dredge and facilitate the middle Jiao (Spleen and Stomach).
The Stomach is the Fu organ of the Spleen, belonging to Earth. Its primary function is to receive and accept water and grain, transforming them into Qi and Blood.
The Large Intestine is the Fu organ of the Lung, belonging to Metal. Its primary function is to transport waste residues and eliminate stagnant Qi.
The Bladder is the Fu organ of the Kidney, belonging to Water. Its primary function is to guard the skin and hair, and to ensure the free flow of urination.
The Sanjiao (Triple Burner) is the Fu organ of the Bao Luo (Pericardium Collateral) and Mingmen (Gate of Life), possessing both Water and Fire attributes. Its primary function is to circulate water and transform Qi, connecting Yin and Yang meridians.
(Bowei's Note: The Heart dislikes Heat, the Lung dislikes Cold, the Liver dislikes Wind, the Kidney dislikes Dryness, and the Spleen dislikes Dampness. The Stomach prefers Coolness, the Intestines prefer Warmth, and the Gallbladder prefers Mildness. These points are also essential to know.)
The Foot-Taiyang (Bladder and Small Intestine) meridians govern the Qi of Cold, Water, and Fire transformation. The Hand meridian follows the Foot meridian's transformation, collectively termed "Cold Water," and these meridians run along the posterior aspect of the body.
The Foot-Yangming (Stomach and Large Intestine) meridians govern the Qi of Dryness, Earth, and Metal. The Foot meridian follows the Hand meridian's transformation, collectively termed "Dry Metal," and these meridians run along the anterior aspect of the body.
The Foot-Shaoyang (Gallbladder and Sanjiao) meridians govern the Qi of Wood and Ministerial Fire. The Foot meridian follows the Hand meridian's transformation, collectively termed "Ministerial Fire," and these meridians run along the lateral aspect of the body.
The Foot-Taiyin (Spleen and Lung) meridians govern the Qi of Dampness, Earth, and Clear Metal. The Hand meridian follows the Foot meridian's transformation, collectively termed "Damp Earth," and are distributed in the greater abdomen.
The Foot-Shaoyin (Kidney and Heart) meridians govern the Qi of Water, Yin, and Sovereign Fire. The Foot meridian follows the Hand meridian's transformation, collectively termed "Sovereign Fire," and are distributed in the lower abdomen.
The Foot-Jueyin (Liver and Pericardium) meridians govern the Qi of Wind, Wood, and Ministerial Fire. The Hand meridian follows the Foot meridian's transformation, collectively termed "Wind-Wood," and are distributed in the soft hypochondrium.
(Bowei's Note: Regarding the distribution of the Twelve Meridians: The Three Hand-Yin meridians travel from the Zang organs to the hands; the Three Hand-Yang meridians travel from the hands to the head. The Three Foot-Yang meridians travel from the head to the feet; the Three Foot-Yin meridians travel from the feet to the abdomen. Additionally, the Du Mai (Governor Vessel) originates at Huiyin (CV1), runs along the back on the posterior aspect of the body, thus governing all Yang meridians. The Ren Mai (Conception Vessel) originates at Huiyin (CV1), runs along the abdomen on the anterior aspect of the body, thus assuming responsibility for all Yin meridians. The Chong Mai (Penetrating Vessel) also originates at Huiyin (CV1), ascends flanking the umbilicus and disperses in the chest, occupying a critical position for the rush of all Qi. Originating from one source but branching into three, they are collectively referred to as the Extraordinary Vessels.)