The meridian theory, is an extension of the Chinese Acupuncture theory of the Jing Luo system, and the theory of the fundamental substances. These are Qi, or energy, Xue or blood, and JinYe or body fluids:

The miraculous pivot of Huang Di Nei Jing, indicated that the channels and meridians converge in the ear. According to this meridian theory, the fundamental substances flow in the channels to the ear, and so the ear is connected directly, or indirectly to 12 meridians or channels.