The concept of the Earth Office (Dìguǎn) in Daoism is intricately linked to the postmortem existence and the Daoist cosmology. As one of the three supernatural administrative headquarters, the Earth Office is situated in the earthly realm, in contrast to the Heaven and Water offices. It plays a significant role in managing the affairs of the living and the dead.

According to Daoist beliefs, the Earth Office is responsible for overseeing the postmortem administration, including the judgment of a person's deeds during their lifetime. This judgment can lead to various outcomes such as reincarnation, ascension to heaven, or punishment. The concept of the Earth Office thus provides a framework for understanding the continuity of existence beyond death and the moral consequences of one's actions in Daoism.

The Earth Office's role in postmortem existence is also connected to the Daoist emphasis on harmony with nature and the universe. It reflects the belief in a cosmic order where human actions have consequences that extend beyond the physical life, influencing one's spiritual journey and the balance of the cosmos.

In summary, the Earth Office in Daoism is central to understanding the postmortem journey of the soul, emphasizing the moral dimensions of life and death, and the ongoing connection between the individual and the universe.