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The small intestine is attached posteriorly to the spine and anteriorly above the umbilicus, with its left side looping and stacking into sixteen curves. The upper orifice of the small intestine is located two cun above the umbilicus, near the spine, where food and fluids enter. Extending downward one cun further, it attaches externally to the umbilicus at the Shuifen (Water Division) acupoint, which corresponds to the lower orifice of the small intestine. Here, clear and turbid substances are separated: fluid permeates into the Bladder, while waste flows into the Large Intestine. For guiding the action of other herbs (Yin Jing Bao Shi), Qianghuo (Notopterygii Rhizoma et Radix) and Huangbai (Phellodendri Cortex) are used. Qi and blood flow into the Small Intestine during the Wei hour (13:00–15:00).

The meridian of the Hand-Taiyang Small Intestine begins at Shaose (Small Sea) [located at the ulnar end of the little finger], follows the lateral aspect of the hand through the wrist bone, runs straight along the medial side of the forearm bone and elbow, ascends along the posterolateral aspect of the arm, passes directly below the axilla, circles the scapula, crosses the shoulder, and enters the Supraclavicular Fossa (Quepen). It then connects with the Heart Palace, follows the throat, descends through the Diaphragm to reach the Stomach, and belongs to the Small Intestine. A branch from the Supraclavicular Fossa penetrates the neck and cheek, passes the outer canthus of the eye (Mu Ruizi), and enters the ear. Another branch follows the cheek to the area under the eye, reaches the nose, and ascends to the inner canthus of the eye (Mu Neizi). [The inner canthus is called Mu Neizi.] It obliquely connects to the Zygomatic bone, linking with the Foot-Taiyang meridian.

The Bladder is located at the level of the nineteenth thoracic vertebra, below the Kidneys and anterior to the Large Intestine. It has a lower orifice but no upper orifice. Its upper boundary is at the Shuifen acupoint, one cun above the umbilicus, which serves as the lower orifice of the Small Intestine. Fluids separate here from the Ileum and permeate in via Qi transformation. Both entry and exit depend on Qi transformation. If the entering Qi fails to transform, water returns to the Large Intestine, causing diarrhea; if the exiting pathway fails to transform, the lower orifices become blocked, leading to strangury or swelling. The lower part connects to the external genitalia, where urine exits. For guiding the action of other herbs (Yin Jing Bao Shi), Qianghuo (Notopterygii Rhizoma et Radix) is used. Qi and blood flow into the Bladder during the Shen hour (15:00–17:00).

The Foot-Taiyang Bladder meridian connects to the inner canthus of the eye, starts there, passes over the forehead and vertex. A branch goes from the vertex to the upper angle of the ear. [To the upper angle of the ear.] The main trunk hangs down from the vertex behind the head, connects to the Brain, emerges again, and separately descends to the nape. It follows the medial aspect of the shoulders, flanking the spine, reaching the lumbar region, spinal muscles, Kidneys, and Bladder internally. [The area internal to both sides of the spine is called Lü.] A branch descends from the waist between the vertebrae, penetrates the buttocks, and obliquely enters the Weizhong acupoint [located in the center of the popliteal fossa]. Another branch separates within the arm laterally, [descending laterally within the posterior arm through the scapula], penetrates the scapula, flanks the spine, passes the Hip Pivot (Bishu), [The femur is called Bi; the upper part of the Bi is called Bishu, corresponding to the Huantiao acupoint.], follows the posterior margin of the thigh, merges with the Popliteal Fossa (Gu), [The flexed area behind the knee is called Gu.], descends through the medial and lateral malleoli, and finally follows the Jinggu bone to the lateral side of the little toe. [The large bone after the base of the little toe is called Jinggu.]