In the concept of immortal cultivation, the Three Corpses refer to three types of evil desires within the cultivator's body, which obstruct their path to becoming immortal.
The Daoist text "Dream of the Three Corpses" says, "Within the human body, there are Three Corpses Spirits."
The Upper Corpse Spirit, named Peng Hou, resides within the head, causing people to be foolish and dumb, lacking wisdom.
The Middle Corpse Spirit, named Peng Zhi, resides within the chest, causing people to be vexed by delusion, incapable of being at peace.
The Lower Corpse Spirit, named Peng Jiao, resides within the abdomen, causing people to covet the desires of food and sexual pleasures.
Thus, most of those shackled by the difficulties of becoming immortal would seek the methods to slay these Three Corpses Spirits, discarding the elements impeding their own enlightenment from their bodies.
Slay the Three Corpses, and you shall become a Golden Immortal.