道教的解冤釋結經典與《梁皇寶懺解冤品》，都是以解冤為題，也同是針對所謂的冤結、冤業對於信眾或是亡者產生的生命障礙所行的救濟法，故而均具有陰陽兩利的功能。同時共同認為人的行事作為，無論有意或是無心，只要造成他人的怨恨，或是致使他人受苦，又或利益受損，就會發生現實生命的障礙。並且此障礙即使生命結束，仍可持續影響到死後的靈魂或識神狀態，並延續到後世。因此今生的生命危厄與困境，可能是他生的冤結或冤業引起的；現今對他人的惡行，也可能障礙自己的未來。冤結或冤業的發生緣起，來自於心；冤結、冤業的解除，也必須由心出發。主動遵循神佛的經教，承認並懺悔過失，祈求神佛慈悲，解除冤結、冤業。

Daoist scriptures for resolving grievances and releasing karmic knots, along with the “Precious Penance of the Liang Emperor for Resolving Grievances,” are aimed at resolving grievances and offer believers, as well as the deceased, methods of relief for alleviating any obstacles produced by karmic knots and grievances. Thus, they function to assist both the living and the dead. At the same time, the scriptures maintain that people's behavior, whether intentional or unintentional, leads to actual life obstacles, as long as it causes resentment in others, results in hardship for others, or, in benefitting one, harms another. Moreover, these obstacles continue even after one’s life ends and will continue to affect the condition of the soul or the conscious spirit (shishen 識神) after death, lasting into later generations. As a consequence, the texts suggest, any distress or predicament for a person in this life may have arisen due to these karmic knots and grievances.