“San-Gui” means seeking refuge under the Three Treasures: Tao, the Taoist Scriptures and Taoist teachers.
“Wu-Jie” are the “Five don’ts”. They are: do not kill, do not steal, do not engage in immoral sex, do not speak lies and unfounded words, do not drink alcohol, eat animal parts and other unclean food.
These are the rules must be accepted and followed when becoming a Taoist