Ghost stories white moon - cemetery tile Qi
I can't find an authoritative answer, but I believe that no one gets any Qi.

Using the Cemetery in the base game allows you to revive a taoist, which is represented by them having some amount of Qi. For play reasons, this amount is set at two.

Using the Cemetery with White Moon allows you to revive a villager instead; but villagers don't have Qi, they are just either alive or dead.

Looking at the flavour of the action, when you bring back a taoist you are giving them life back (at a cost), but you don't benefit; so when you bring back a villager, why should you be gaining life?