The architectural specifications of Taoist temples have a close relationship with the divine rank of the deities enshrined therein and whether or not the feudal emperors worshiped Taoism. Taoism is a polytheistic religion with a huge system of deities, and the distinction between the young and the old among the deities is also very strict. As early as Liang in the Southern Dynasty, Tao Hongjing, a famous Taoist scholar, wrote the "True Spirit Bit Yip Tu", which is specialized in describing the order of the Taoist gods and goddesses. According to the "True Spirit Bit Ye Tu" recorded, the immortal world is divided into seven levels, each with a median of the main god, around, with a number of gods, Taoism believes that these levels of different immortal residence, but also with the earth's emperors and generals living in different levels of palaces, royal palaces, official residences is the same, so the Taoist official view of the building also has a hierarchical difference. In the secular world, ancient Chinese buildings can be categorized into three grades: temple-style buildings, large-style buildings and small-style buildings. Palace-style building is the palace style, is the emperor and consort living place; large-style building below the temple-style building, not allowed to use glazed tiles, not allowed to depict dragons and phoenixes, its arches, roofs, the use of the base also has certain restrictions; small-style building that is the ordinary folk building. Enshrined in the Taoist gods, emperors, or by imperial edicts of the temple for the temple or a large building, generally dedicated to local gods or dedicated to the practice of small temples, in addition to a few temples for the large building, mostly for small buildings. For example, the temples and halls dedicated to the gods and goddesses such as the Three Pristine Ones, the Four Imperials, the Jade Emperor, the Five Mountains, and the Zhenwu, etc. are mostly hall-type or large-type buildings. Dai Temple enshrining the gods of East Mount Taishan, "when the Qin Dynasty for the domain", "when the Han Palace", the Tang Dynasty to add, to the Northern Song Dynasty Xuanhe years, the scale of Dai Temple has been "Hall, bedchamber, halls, pavilions, doors, pavilions, library, pavilions, building, view, gallery, hipped together with the Eight hundred and ten have three pillars", the main hall of yellow tiles and rafters, surrounded by corridors, cypresses, monuments and stone tablets. Other four Yue, the main temple, package are red walls and yellow tiles, halls, bedchambers, halls, pavilions, doors, pavilions, and imperial palaces are no different.In addition, the size and specifications of the Taoist official view also has a lot to do with the attitude of the emperors of the past dynasties to Taoism.
道教官观的建筑规格与其所供奉神仙的神阶及封建帝王对道教的是否崇奉有着密切的关系。道教是多神教,有着庞大的神团体系,神仙中的长幼尊卑区别也是十分严格的。早在南朝梁时,著名道教学者陶弘景撰写的《真灵位业图》,就是专门记述道教神仙排列次序的。根据《真灵位业图》所记,神仙世界分为七个等级,每阶设有一中位主神,左右,配有若干诸神,道教认为这些等级不同的神仙居处,也与人间帝王将相居住在不同等级的宫殿、王府、官邸是一样的,故道教官观的建筑也有等级差别。在世俗世界中,中国古代建筑可分为殿式建筑、大式建筑和小式建筑三个等级。殿式建筑即宫殿式样,是帝王后妃起居之处;大式建筑低于殿式建筑,不许用琉璃瓦,不许描龙画凤,其斗拱、屋顶、基座的使用也有一定的限制;小式建筑即普通民房建筑。奉祀道教的天神、帝君,或受到帝王敕封的庙宇多为殿式或大式建筑,一般供奉地方神或专用于修行的小庙,除少数庙宇为大式建筑外,多为小式建筑。例如供奉三清、四御、玉皇、五岳、真武等神仙的庙宇和殿堂多是殿式或大式建筑。奉祀东岳泰山神的岱庙,“秦时作畴”,“汉时起宫”,唐时增建,至北宋宣和年间,岱庙的规模已是“殿、寝、堂、阁、门、亭、库、馆、楼、观、廊、庑合八百一十有三楹”,主殿黄瓦朱甍,回廊环绕,古柏参天,碑碣林立。其它四岳、主庙,包都是红墙黄瓦,殿、寝、堂、阁、门、亭无所不有,与帝王宫殿无异。
另外,道教官观的规模、规格还与历朝帝王对道教的态度有很大关系。