The principles and meanings of the Supreme Tao are concise and accessible. However, its fundamental purpose is to advocate the Way of Heaven to clarify the Way of Man, that is, to clarify the structure of human civilization through the exploration of the true and constant way of nature. Its ideological and cultural system is actually the theory of "Heaven" and "Man" in Chinese traditional culture which the Supreme Way is the true and eternal Way of Heaven, that is, the principle of nature;"Man" represents the human relations, and human relations must conform to the Way of Heaven, that is, to conform to the principle of the Supreme Way. It is from Heaven to Man, that is, to take the principle of nature as the basis of the cultural system, so that the principles of the classics and the construction of humanities do not violate the Way of Heaven and nature. In this way, the philosophical concept of the Unity of Heaven and Man is realized, and the purpose of clarifying the essence as to achieve its application is done. The relationship between the essence and the application, as the Supreme said, is the relationship between "the constant way" and "the way that can be said". "The constant way" is the natural way that generates all things and is eternal and everlasting. It is the highest belief of Taoism, and the Supreme Taoist Ancestor is the personality image of "the constant way". "Ke Dao" refers to the deeds of the masters of all generations, the teachings, rules and rituals, scriptures and doctrines, and all other theories of cultivation and practice, but they do not violate the "Chang Dao" or are derived from the "Chang Dao". Those who practice Taoism and cultivate the truth must understand the true meaning of "Tao" through the understanding of "Chang Dao" and implement it in their own practice and cultivation. Or they must practice tirelessly according to the doctrines of "Ke Dao", accumulate true merit, return to the realm of "Chang Dao", and achieve Taoism.

太上之道的理义，精要而通达。但其根本宗义，在于倡天道以明人道，即透过对真常自然之道的探究，阐明人类文明之架构。其思想文化体系，实即中国传统文化的天人学说。在这里，太上之道是真常永恒的天道，亦即自然之理体；人乃人伦，人伦要符合天道，亦即要符合太上之道的理体。是由天及人，即以自然之理作为文化体系的基础，使经教义理和人文建设不违背天道自然。从而实现天人合一的哲学构想，达到明体以达用的目的。体与用的关系，以太上所说，即“常道”与“可道”的关系。“常道”是生化万物，永恒常在的自然之道，是道教的最高信仰，太上道祖是“常道”的人格形象。“可道”则为历代师真的言传身教的事迹，教戒规仪、经教义说等一切修行修持的学说，但都是不违背“常道”的，或由“常道”而演绎的。务道修真之士，要通过对“常道”的体悟，明白“道”的真谛，并使之落实到自己的修行和修持中。或是要通过循依“可道”之学说不懈修行，积累真功，回归到“常道”的境界，得道成真。