I've been reading part of The way of Qigong by Kenneth S. Cohen. It talks about the Three Treasures, Jing, Qi, and Shen.
Jing can be seen as Yin Qi. It is sexual energy. It is the lowest form of Qi, being closest to the body, and the earth. It manifests as reproductive and sexual fluids (Yin Jing), and saliva (Yang Jing). It is associated with water.
Jing is the substance of growth and development. It reaches its peek at around age twenty-one, and then decreases unless you work to preserve it. It creates bone marrow and brain grey matter, and flows through the bones. It usually flows downward, but by reversing the flow and getting it flow up to the brain, the brain can be revitalized. Jing comes from the kidneys and the lungs. It is stored in the lower dan tian, located in the abdomen, just below the navel.
Qi, used in this context, is neutral in relation to Jing and Shen. It is the balance of Yin and Yang. It is associated with air.
Qi, in this context, is generated primarily in the the spleen and is stored in the middle dan tian, located near the heart. It travels in the meridians, up and down.
Shen is Yang Qi. It is spiritual energy. It is the highest form of Qi, being closest to heaven. It is associated with fire.
Shen means both spirit and "to stretch". It travels in eight extra meridians, moving primarily upward. It's generated primarily in the liver and heart, and is stored in the upper dan tian, located in the head behind the third eye. Shen is best seen through the eyes.
I've talked before about the three Mothers, Shin, Aleph, and Mem, and their relationships with the three souls in Kabbala. Shin is fire, and is the Neshamah, the Godself. Aleph is air, and is the Ruach, the Talker. Mem is water, and is the Nefesh, the Fetch. You'll notice the similarities between these and the Three Treasures. Shin is fire, like Shen. Aleph is air, like Qi. Mem is water, like Jing. You'll recall that each of the souls uses, and is made from a type of energy, according to Feri and Huna. The Fetch uses and is made up of mana. The Talker uses and is made up of mana-mana. The Godself uses and is made up of mana-loa. If the three souls are associated with the same substances, fire, air, and water, as the types of energy in Qigong, and the souls use energy, it follows that the energies are the same. Mana is the same as Jing. Mana-mana is the same as Qi. Mana-loa is the same as Shen. This means that by studying the Three Treasures, we can learn more about the three types of mana, and hence about the three souls.