The 18 Arhats of Alibaba refers to the share division plan proposed by Jack Ma, one of the founders of Alibaba Group. According to the plan, the equity of Alibaba Group will be divided into 18 parts, of which 18 important partners will share these shares.

The specific process of share division is as follows:

1. Determine the partners who will participate in the share division. Jack Ma first determined the 18 partners who will participate in the share division plan, including Alibaba's senior management and core founders.

2. Transfer and gift of rights and interests. Jack Ma will transfer or gift his shares in Alibaba Group to the 18 partners through agreement transfer or gift.

3. Determination of equity ratio. According to the agreement, each partner will receive a different equity share. The specific ratio may be determined by factors such as the partner's contribution, status and influence.

4. Formation of equity structure. After transfer and gift, the partners will become important shareholders of Alibaba Group and jointly hold the company's equity.

In short, the shares of Alibaba's 18 partners are a stock incentive plan set up by Jack Ma to motivate and retain senior management and core founders. The shares are distributed to 18 partners through transfer and gift of shares.