The Governing and Conception Vessels. Holding the tongue against the roof of the mouth connects the Governing and Conception vessels, and forms what is known as the Small Heavenly Circle, or the Microcosmic Orbit.
Master Choa Kok Sui - The divine spark in every person is a part of the Supreme Being. The divine spark extends and project itself, manifesting as the higher soul. The higher soul extends and project a portion of itself, through the spiritual cord of life, and manifests as the incarnated soul. The incarnated soul is lodged in the 12th chakra. A person is a soul with a physical body and other subtle bodies.