《太平經》是早期道教經典，經中透過天師與人的對話，闡揚早期道教的諸多觀點，本文所要探討的是經中所主張的吉凶論，何者行為是凶？哪一種行為又是吉？不同對象有各自不同的吉凶，這其中筆者概分為三： 君王、庶民與學道者。經中作者認為君王在施政上要順天道、選拔賢才、施行仁政、去武、頒佈禁酒令，如此則吉，反之則凶；至於庶民的要求亦含順應天道、愛護大地與遵守倫常，符合要求則吉，反之則凶；對於學道者的要求為凡事須依經文而修，並且守一、守戒，如比則吉，若縱欲、驕貪則凶。最後筆者再提出一體適用的吉凶，如通音律者能感通天地、測知吉凶；不虔誠祭祀者得大凶；將祖先葬在風水寶地，子孫得吉；謹言慎行者得吉，反之則凶。

The Taiping Jing (The Scriptures of the Great Peace) is one of the early texts of Taoism. Many early Taoist perspectives were expressed and interpreted though the dialogues between the heavenly masters and ordinary people in Taiping Jing. This research is intended to discuss the theory of good fortune and disaster as advocated in Taiping Jing. What kinds of conducts, on the one hand, constitute disasters and, on the other hand, what conducts help the pursuit of good fortunes? Different subjects have their own good fortunes and disasters. The author of this research has classified the subjects into three groups, that is, the emperor, common people and ascetics. According to the author of Taiping Jing, emperors have to follow the heavenly doctrines, recruit and select morally sound talents, conduct benevolent governance, abolish armed forces and declare a ban on alcohol in their administration. All of these will achieve good fortunes and the contrary hereto will lead to disasters. With regard to common people, they are required to follow the heavenly doctrines, love the Mother Nature and comply with the moral human relationship so as to acquire good fortunes. Nevertheless, disasters will haunt them if they fail to do so. Good fortunes will befall ascetics if they comply with the requirements by cultivating themselves according to Taiping Jing, keeping to oneness and adhering to precepts. On the contrary, disasters will find them if they indulge in sensual pleasures or act arrogantly or corruptly. Finally, the author of this research proposes a universally applied theory of good fortune and disaster. For example, a person who understands rhythm can connect to and feel the nature and further foresee good fortunes and disasters; a person who worships without pious attitude will incur great disasters; a person who buries ancestors in positive geomantic sites will bring good fortunes to descendants; a person who speaks and acts cautiously will attract good fortunes, and the contrary will hold true if the person behaves otherwise.