There is a certain difference between practicing meditative concentration (samādhi) in Buddhism and in Daoism, because the purposes of practicing concentration differ, and thus the methods must also differ to some extent. The aim of Daoist cultivation is the health and longevity of the physical body; they have no wish to be liberated from the suffering of birth-and-death in saṃsāra. Therefore, when they practice concentration, they pay great attention to the physical body, directing all their attention to it and caring nothing for the wisdom of liberation. Those who study Buddhism should, on the foundation of practicing meditative concentration, put more effort into wisdom. When practicing concentration, one should not pay too much attention to the body; it is enough to have just a little contact with those Daoist theories of cultivating the body. We who study Buddhism practice meditative concentration in order to gain wisdom and attain liberation. As long as the body does not create obstacles and does not interfere with contemplation and Chan investigation, we need not concern ourselves with it. It is not worth expending too much energy on the physical body.
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