I think it might have something to do with enforcing morality through Asian beliefs in reincarnation, especially the bit in Step 3.
For those who can't make out the words (not that it helps in understanding it) :
Step 1 is saying that if you have 'polite' sex (whatever that means), you'll have a son (highly desirable). If you have 'romantic' sex, you'll have a daughter (less desirable), and if you get 'sexy' (I'm guessing something closer to 'perverted'), you have a gay son (not desirable).
Step 2 says 'Entertain[ing] (Homo) People -> 'Entertain[ing] Dog (Homo Dog). I'm guessing that means that homosexuals reincarnate as homosexual dogs.
Step 3 says 'Pay for sex... become Black Rat, More sexual... become Cockroach. Spirit can't return, Spirit disintegration.' In other words, if you use prostitutes, you reincarnate even further down the scale. Oddly interesting that homosexuality rates 'higher' than using prostitutes.
'Solution: Eat half dinner, or Vegetarian... Good Sleep.' This seems a bit out of place with all the sex-talk, but kind of fits with the 'self-denial' theme.
'Obscene book...XX movie...Make you blind.' Some warnings never change. Can I just use them until I need glasses?
And finally: 'CAPMAN Previous life been HORNY SPERM and ABORTION.' I have no idea who Capman is, but it sounds like the author really doesn't like him.