The Jade Emperor, who resides in the Palace of Jade Clarity in the Heavenly Vault, is also known as the “Supreme and Most High Jade Emperor of the Celestial Nature, the All-Encompassing and True Lord of the Universe”. According to the “Investigation of the Similarities and Differences in the Titles of the Jade Emperor”, the name of the Jade Emperor has been revered since before the beginning of time, and it is even more revered in the Middle Ages. The world's rulers love the Dao and are grateful for the mysterious grace. Each person praises what they have seen and heard, what they believe in, and follows what is prominent, and reveres the titles of the gods to determine the name. There are four Jade Emperors: 1. The Jade Emperor of Taiwei, also known as the Star Lord of the Taiwei Astral Realm, who was worshipped by Emperor Wu of the Han Dynasty; 2. The Jade Emperor of Brahma, also known as the Emperor of the Heavenly City, who was worshipped by Emperor Xuan of the Han Dynasty; 3. The Jade Emperor of Yanhua Shaowei, also known as the Emperor of the Pre-Heavenly Position, who was worshipped by Emperor Ai of the Han Dynasty; and 4. The Jade Emperor of Ziwei, also known as the Emperor of the Back Drying Place, who was worshipped by Emperor Guang of the Han Dynasty. None of these is the Jade Emperor. This Jade Emperor is also known as the Supreme Lord of the Heavens, the Supreme and Most High Jade Emperor, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heavens, the Supreme and Most High Lord of the Heav After the Western Zhou Dynasty, it was also called “Huang Tian” (the Emperor of Heaven), “Hao Tian” (the Supreme Heaven) and “Tian Di” (the Emperor of Heaven). In Tao Hongjing's “Zhen Ling Wei Ye Tu” (Map of the True Spirit and Its Work) from the Southern Dynasties, there were already the names “Yu Huang Dao Jun” (Jade Emperor of the Dao) and “Gao Shang Yu Di” (High and Supreme Jade Emperor), which were listed as the eleventh and nineteenth positions to the right of the Yu Qing San Yuan Gong (Hall of the Three Pristine Ones). During the Sui and Tang Dynasties, the belief in the “Jade Emperor” was widespread, and in the famous Tang Dynasty poet Bai Juyi's poem “Dreaming of Immortality”, there is the line “I pay homage to the Jade Emperor, bowing sincerely”. The poet Yuan Zhen also wrote in his poem “Boasting about Le Tian in the Prefecture Residence”: “I am the imperial historian of the Jade Emperor.” The important Daoist scripture Gao Shang Yu Huang Ben Xing Ji Jing, which was written around the time of the Tang and Song dynasties, gives a detailed account of the Jade Emperor's origins and background: A long time ago, there was a country called Guangyan Miaole. The king, Jingde, and the queen, Baoyueguang, were childless in their old age, so they ordered Taoist priests to hold prayers. Later, the queen dreamed that the Supreme Daojun held an infant and gave it to her. After waking from the dream, she became pregnant. She carried the child for one year and gave birth to him at noon on the ninth day of the first lunar month of the year Bingwu. After growing up, the crown prince inherited the throne, but soon renounced the country to practice Buddhism in the mountains of Puming Xiangyan. After 3,000 kalpas, he attained the status of a golden immortal. After more than 100 million kalpas, he attained the status of the Jade Emperor. In the eighth year of the Song Dynasty's Zhengtong reign (1105), Emperor Zhenzong honored the Jade Emperor as “Taishang Kaitian Zhifu Yuli Han Zhen Ti Dao Yu Huang Daitian Di”. In the sixth year (1116) of the Zhenghe reign (1111–1118) of Emperor Huizong of the Song Dynasty, the Jade Emperor was further honoured with the title of “Supreme Lord of the Heavens, Holder of the Talisman, Keeper of the Calendar, Embodiment of the True Way, Jade Emperor of the Great Celestial Empire”. 
Taoism regards the Jade Emperor as the king of all gods, and he occupies a very high position in the Taoist pantheon, with the greatest divine power. The Taoist scriptures say that he lives in the Mirotian Palace in the Golden Gap of the Firmament of the Great Heaven, with a majestic appearance, an unsurpassable Dharma body, ruling the heavens, overseeing all the saints, dominating the universe, enlightening the myriad heavens, practicing the way of the heavens, spreading the virtues of the heavens, creating all things, saving living beings, weighing the Three Realms, commanding all spirits, and without measure, he is the supreme god of the heavens, the emperor of the myriad heavens. In short, Taoism believes that the Jade Emperor is in charge of all the yin and yang fortunes in the Three Realms (heaven, earth, and space), the Ten Directions (the four directions, the four dimensions, up and down), the Four Births (viviparous, oviparous, aquatic, and transformation), and the Six Paths (heaven, humans, demons, hell, animals, and hungry ghosts).
On the 25th day of the twelfth lunar month each year, the Jade Emperor descends to the mortal world to personally inspect the situation in all quarters. He rewards the good and punishes the evil according to the merits and demerits of all living beings. The ninth day of the first lunar month is the Jade Emperor's birthday, commonly known as the “Jade Emperor's Meeting”. It is rumoured that all the immortals in the heavens and on earth celebrate this day in a grand manner, and the Jade Emperor returns to the Heavenly Palace on the afternoon of his birthday. At this time, Taoist temples and monasteries hold grand ceremonies to celebrate.

玉皇大帝，居于太微玉清宫，全称“昊天金阙无上至尊自然妙有弥罗至真玉皇上帝”。究其名号，据《玉帝圣号同异考》说：“玉帝圣号，崇自牿劫前，中古复尊上，重称赞耳。世主好道，感玄恩，各就所见闻，所皈重，随其彰著，敬上诸神之号，以定称谓。玉帝有四：一太微玉帝，汉武帝上太微垣星主号也，二梵天玉帝，汉宣帝上天市垣帝主号也，三焰华少微玉帝，汉哀帝上先天定位号也；四紫微玉帝，汉光帝上后乾号也。皆非此玉帝。此玉帝号昊天金阙无上至尊自然妙有弥罗至真玉皇上帝，又曰玄穹高上玉皇大帝，是帝宰诸天，永不毁沦。”宄其信仰，缘于古代宗教，古时即有支配日、月、风、雨等自然变化和人间祸福、生死、寿天吉凶等人生命运的最高神“帝”和“上帝”的说法。西周以后又称“皇天”、“昊天”、“天帝”等。南朝时陶弘景《真灵位业图》中已有“玉皇道君”、“高上玉帝”的称呼，排列在玉清三元宫右第十一和第十九的位置。隋唐时，“玉皇”信仰普遍盛行，唐代著名诗人白居易的《梦仙》诗中就有“仰谒玉皇帝，稽首前至诚”的诗句。诗人元稹《以州宅夸乐天》一诗中亦有“我是玉皇香案史”之句。大约在唐宋之际成书的重要道经《高上玉皇本行集经》详细叙述了玉皇的出身和来历：很久以前，有个光严妙乐国，国王净德和王后宝月光老年无子，于是令道士举行祈祷，后梦太上道君抱一婴儿赐与王后，梦醒后而有孕。怀胎一年，于丙午岁正月九日午时诞生于王宫。太子长大后继承位，不久舍国去普明香严山中修道，功成超度。经过三千劫始证金仙。又超过亿劫，始证玉帝。宋真宗大中祥符(1008—1017年)八年(1105年)，尊玉皇上帝圣号为“太上开天执符御历含真体道玉皇大天帝”。宋徽宗政和(1111—1118年)六年(1116年)，又尊玉皇尊号为“太上开天执符御历含真体道昊天玉皇上帝”。 
道教认为玉皇为众神之王，在道教神阶中地位极高，神权最大。道经中称其居住昊天金阙弥罗天宫，妙相庄严，法身无上，统御诸天，综领万圣，主宰宇宙，开化万天，行天之道，布天之德，造化万物，济度群生，权衡三界，统御万灵，而无量度人，为天界至尊之神，万天帝王。简而言之，道教认为：玉皇总管三界(天上、地下、空间)，十方(四方、四维、上下)，四生(胎生、卵生、湿生、化生)，六道(天、人、魔、地狱、畜生、饿鬼)的一切阴阳祸福。
每年的腊月廿五，玉皇要亲自降临下界，亲自巡视察看各方情况。依据众生道俗的菩恶良莠来赏善罚恶。正月初九为玉皇圣诞，俗称“玉皇会”，传言天上地下的各路神仙在这一天都要隆重庆贺，玉皇在其诞辰日的下午回鸾返回天宫。是时道教宫观内均要举行隆重的庆贺科仪。