Taiyi Jiuku Tianzun, the Heavenly Worthy Who Rescues from Suffering, occupies a role in the Taoist pantheon that scholars of Chinese religion have long noted parallels the Buddhist bodhisattva Guanyin, Avalokiteshvara's East Asian form, closely enough that the two figures' cults are generally understood to have influenced each other during the centuries, from the Tang and Song dynasties onward, when Taoist and Buddhist ritual practice developed alongside one another in the same religious environment. Both are compassionate rescuer figures invoked specifically at the point of death or extreme distress, and Taoist liturgical texts describing this Heavenly Worthy descending into the underworld to free suffering souls sit close enough to Buddhist Avalokiteshvara narratives that historians of Chinese religion treat the resemblance as evidence of genuine cross tradition exchange rather than coincidence.
Transmission of the invocation runs almost entirely through professional ritual specialists, Taoist priests known as daoshi, who chant it as part of formal funeral liturgy and salvation rites intended to guide the deceased through the underworld's judgments, rather than through everyday lay devotional recitation of the kind more common for some of the Buddhist and Hindu mantras recorded elsewhere in this atlas. This professionalized, ritual specialist transmission, requiring a trained officiant to perform the surrounding liturgy correctly rather than simply a lay person reciting the name, distinguishes its living practice from mantras whose use has spread into casual, untrained popular recitation.