In this particular "practice" you give light back to the sky, darkness to empty space, body to the four elements, thoughts to books, &c. You consciously give everything you've borrowed back to its particular source, and then you rest nakedly in the no-thing left over. I can vouch that this particular shamanic/Taoist/Bonpo practice leaves one in a state of great openness, calm and bliss. With everything borrowed returned to its original place, the naked source of the mysterious "I Am" sense shines all by itself.
Give light back to the sky.
Give darkness back to empty space and shadows.
Give hate and suffering from hate back to the Hell demons.
Give pride, love and joy back to the gods in Heaven.
Give body back to the four great elements.
Give speech back to writing.
Give everything you borrowed back to its source.
What's left? That's the real "I Am."
The great bindu with no size or location --
original, mysterious, before all thoughts.
The source and root of baseless self-cognizing (Mind)!