The Three Treasures or Three Jewels (Chinese: ; pinyin: sānbǎo; Wade–Giles: san-pao) are basic virtues in Taoism. Although the Tao Te Ching originally used sanbao to mean "compassion", "frugality", and "humility", the term was later used to translate the Three Jewels (Buddha, Dharma, and Sangha) in Chinese Buddhism, and to mean the Three Treasures (jing, qi, and shen) in Traditional Chinese Medicine.
Sanbao "three treasures" first occurs in Tao Te Ching chapter 67, which Lin Yutang (1948:292) says contains Laozi's "most beautiful teachings":
天下皆謂我道大,似不肖。夫唯大,故似不肖。若肖久矣。其細也夫!我有三寶,持而保之。一曰慈,二曰儉,三曰不敢為天下先。慈故能勇;儉故能廣;不敢為天下先,故能成器長。今舍慈且勇;舍儉且廣;舍後且先;死矣!夫慈以戰則勝,以守則固。天將救之,以慈衛之。
Every one under heaven says that our Way is greatly like folly. But it is just because it is great, that it seems like folly. As for things that do not seem like folly — well, there can be no question about their smallness!
Here are my three treasures. Guard and keep them! The first is pity; the second, frugality; the third, refusal to be 'foremost of all things under heaven'.
For only he that pities is truly able to be brave;
Only he that is frugal is able to be profuse.
Only he that refuses to be foremost of all things
Is truly able to become chief of all Ministers.