One of the issues in the Buddhist-Taoist debate during the Southern and Northern Dynasties 南北朝 period involved the Buddhist critique of Taoism. This issue has not drawn particular attention from scholars of Taoist history probably because Taoists did not respond directly to the Buddhist attack at that time. The focus of this critique was what Buddhists referred to as Zhang Daoling's "Jun Jiang Li Bing," which was a method for instructing disciples in the writing of Taoist charms. In the early Zheng Yi occult syste, the status of Taoist converts was determined to a large extent by the number of generals and solidiers they could summon from the spirit world. In this article, I argue that the characteristics of this imaginary spirit world reveal the aspiration of early Taoists to unify religion with the state and military. Due to dual pressure from ideological and ethical traditions, however, Taoists gradually transformed "Jun Jiang Li Bing" into a method of invocation the existed only in ritual and the imagination. Moreover, the original religious organizations, manifested mainly in the form of tightly structured local religious organizations such as "Zhi" 治 or "Fang" 方,evolved into more loosely structured religious groups centered around mythological geographical concepts of "Dong Tian Fu Di" 洞天福地 and Taoist temples. In the present study, I use concrete historical examples to discuss the gradual decline of the early Taoist ideal of the unity of state and religion. Moreover, I also attempt to provide insight into the processes through which early Taoism gradually succumbed to the pressures of ideological and moral traditions and became integrated into ancient China's mainstream culture.