Taoism has the Tao as its highest belief. “Tao is formless and invisible, yet it gives birth to all things in heaven and earth. “The manifestation of Tao in man and all things is “virtue”. Therefore, all things respect the Tao and value virtue. Tao is dispersed as qi and gathered as god. Immortals are both incarnations of the Tao and models of the Tao. Immortals aim to help the world and the people. Therefore, Taoists believe in morality and worship immortals.

  道教以“道”为最高信仰。“道”无形无象，而又生育天地万物。“道”在人和万物中的显现就是“德”。故万物莫不尊道而贵德。道散则为气，聚则为神。神仙既是道的化身，又是得道的楷模。神仙以济世度人为宗旨。故道教徒既信道德，又拜神仙。