In Taoism, people believe that there are three Corpse-Spirits inside each one of us. On the days of Geng-Shen, the Corpse-Spirits will, during our sleep, ascend to heaven and report on our wrong doings.
There are many methods to prevent them from doing so, such as medication, incantation, talisman and etc. But the most popular method is “Shou-Geng-Shen”. “Shou” means “hold” in Chinese, here it means “stay awake”. But staying awake 24 hours on the days of Shou-Geng, the spirits will not have the chance to leave us and make bad reports.