How Tai Chi Relax your shoulders; a hundred explanations
In the words of Grandmaster Yang Chengfu in "Ten Essentials of Taijiquan": "Sink the shoulders and drop the elbows. To sink the shoulders means to relax and allow them to hang down. If they cannot be relaxed and allowed to hang down, then the two shoulders will lift up, and the qi will also rise, causing the entire body to lose strength. To drop the elbows means to let the elbows hang down loosely. If the elbows are raised, the shoulders cannot sink, and the opponent can easily break your structure, similar to the external martial arts' concept of breaking power."