Taoism takes "Tao" as its highest belief. "Tao" is invisible and formless, yet it gives birth to all things in the world. The manifestation of "Tao" in people and all things is "virtue". Therefore, all things respect Tao and value virtue. When Tao is scattered, it becomes Qi, and when it is gathered, it becomes immortals which are both the incarnation of Tao and the model of Tao. Their aim is to save the world and save 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。