Step 1: Wall Setup
The game is played with a set of 136 tiles. The tiles are thoroughly shuffled face down, and each of the four players selects 34 pieces to build a wall 17 stacks long and 2 high. The four walls are pushed together to form a hollow square.
Step 2: First Roll (Locating the Wall)
East Wind throws two dice. The total sum indicates which player takes the dice for the second throw. Starting with East as 1, players count counter-clockwise around the table to select a player's wall:
Step 3: Second Roll (Determining the Break)
The player indicated by the first roll takes the dice and rolls them again. This player adds their new total to the total of East's first throw to get a final combined sum.
Step 4: Breaking the Wall & Loose Tiles
The player making the second throw counts off from the right end of their own wall in a clockwise direction (right to left) a number of stacks equal to the combined total of both throws. They open the wall at this exact point by removing the last two tiles (one stack) and placing them on top of the wall to the right of the opening as the "loose tiles". The upper loose tile is placed farther from the opening.
Step 5: Tile Distribution
East starts the draw by taking the first two stacks (4 tiles) to the left of the opening. South, West, and North follow in a clockwise direction, each drawing two stacks at a turn until everyone has 12 tiles. Each player, beginning with East, then draws one more tile. East draws an additional tile, leaving East with 14 tiles and the others with 13. (In actual practice, East draws their 13th and 14th tiles at the same time by taking the 1st and 3rd tile from the top layer).
Step 6: The Dead Portion
The last 14 tiles (7 pairs) left at the end of the wall, which includes the loose tiles, make up the "Dead Portion" of the wall. None of these last 14 tiles can be drawn; if play reaches this point without a winner, the game is declared a Draw.