
A Comprehensive Guide to Daoist Nei Gong

The second level is the relaxation of the muscles and tendons. To do this your yi must be directed deep into the muscles and tendons. This relaxation will help open your qi channels and will allow the qi to sink and accumulate in the lower dan tian.
Dr. Yang, Jwing-Ming • Simple Qigong for Health: The Eight Pieces of Brocade (YMAA Qigong Book 1)
of qigong meditation and practice is to align ourselves better with the natural way or direction (Dao) of the universe, essentially by definition the healthiest path available for both body and mind.