There is no fixed opinion on which is more important, Taoist shield, soul bead or gem. Each has its own characteristics and functions.

Daodun: It can increase defense and magic defense to resist more damage.

Soul Bead: It has crit attribute, which is unique to players and can increase attack power.

Gem: There are many attributes, and the attack power can be improved through synthesis upgrade. Gem is better than soul bead upgrade.

In short, all three are very important, and players can choose which equipment to upgrade according to their personal needs and preferences.