在道教，人们最崇敬的是道和德，说得最多的还是道和德。道教经书也是特别注重道与德的阐说，《云笈七签》以《道德部》为第一部，《道教义枢》以《道德义》为明宗第一义，《玄纲论》则是以“道德”为道教纲要。其实，道教对道德的高度重视，早在太上显化之时就已奠定，太上老子就是以道德二篇来垂教的。尊道贵德的教义也源自《道德经》道生德育的论说，并说：“是以万物莫不尊道而贵德”。
In Taoism, people revere Tao and virtue the most, and Tao and virtue are the most talked about. Taoist scriptures also pay special attention to the explanation of Tao and virtue. The "Yunji Qiqian" takes "Dao De Bu" as the first part, "Dao Jiao Yi Shu" takes "Dao De Yi" as the first principle of Ming Zong, and "Xuan Gang Lun" takes "Dao De" as the outline of Taoism. In fact, Taoism's high attention to morality was established as early as when Taishang appeared. Taishang Laozi taught with two chapters of Tao De. The doctrine of respecting Tao and valuing virtue also originated from the theory of Taoism and morality in the "Tao Te Ching", which said: "Therefore, all things respect Tao and value virtue."
道教之所以尊道，因为“道”是道教徒信仰的主体，道教的全部信仰和修行都是以“道”为核心的，概括起来，主要有四个方面：其一，“道”是生化宇宙万物的原动力，造化之根。其二，“道”是神明之本，由三元之气化为三清，聚形为太上老君。其三，“道”有最伟大的德行，它以虚无为体、清静为宗、柔弱为用，无为不争。其四，“道”真常永恒、无生无灭，无时不在，无处不有，长存于天地间。“道”的伟大和神圣之处，可说是无处不能体现。由于前文《教理综述》中已有叙述，遂不再细说。总之，由于“道”的伟大和神圣，所以道教尊道为最高信仰，并教导人们学道、修道、行道、弘道。
The reason why Taoism respects Tao is that "Tao" is the main body of Taoist beliefs. All Taoist beliefs and practices are centered on "Tao". In summary, there are four main aspects: First, "Tao" is the original power of the biochemical universe and the root of creation. Second, "Tao" is the origin of gods, which is transformed from the three yuan qi into the three pure ones and gathered into Taishang Laojun. Third, the Tao has the greatest virtue. It is based on nothingness, tranquility, softness, and non-contention. Fourth, the Tao is eternal, immortal, omnipresent, and everlasting between heaven and earth. The greatness and sacredness of the Tao can be said to be reflected everywhere. Since it has been described in the previous article "Theoretical Summary", I will not elaborate on it. In short, due to the greatness and sacredness of the Tao, Taoism respects Tao as the highest belief and teaches people to learn, cultivate, practice, and promote Tao.
道的尊高和伟大，其最高体现就是“德”，道造化万物由德来蓄养，神明可敬也是因为有最高尚的德行。所以，道教尊道贵德。对道与德阐释，《道教义枢·道德义》这样说：“道德一体，而具二义，一而不二，二而不一”。也就是说，道和德本来就是一个整体，因为道是由德来体现的，在理义中又有差异，是可分又不能分，但又不能合而称为道。因为德不是造化之根，神明之本。但人们信道修道，必需以“德”为根基，来证道成道。
The dignity and greatness of Tao are manifested in the highest form of "Virtue". Things created by Tao and nurtured by Virtue. The gods are respectable because they have the highest Virtue. Therefore, Taoism respects Tao and values Virtue. Accroding to Taoist Canon: Moral Principles,Toists interpretated Tao and Virtue is as follows: "Tao and Virtue are unit in one, also separate in two ".That is to say, Tao and Virtue are originally a whole, because Tao is embodied by Virtue;Also, Tao and Virtue has differences, so can be divided. Taoism regards the complex of the Tao and Virtue as the "Tao" .Even though Virtue is not the root of creation, nor the basis of gods, still people who believe in Taoism and practice Taoism must take "Virtue" as to the way of Tao.
从上述阐释中我们可以知道，有道者必具有高尚的德性，有了高尚的德性才可得道。所以，修道应以德为基。对于广大信道务道之士来说，修道的先决条件就是立德，立德就要在日常中不断积累功德。其关键在提高自我修养，具有良好的品德。在内在的修持上和外在行为中努力按照“道”的法则去做。清静寡欲、柔弱不争、胸怀宽容。不尚名、不尚利、不自贵、不自誉、不妒嫉、不妄语，不溺于音色美食。乐人之吉，愍人之苦，周人之急，救人之穷。施恩不求报，不杀生以自娱，济世利人，慈心于物，正信诚实。与大道同心。如此修行，则德累而基立，基立则可修道而成真，得道而成仙。
From the above explanation, we can know that those who have Tao must have noble virtues, and only with noble virtues can they obtain Tao. Therefore, Tao should be based on virtue. For the majority of people who believe in Taoism and practice Taoism, the prerequisite for practicing Taoism is to establish virtue, and to establish virtue, one must continuously accumulate merits in daily life. The key is to improve self-cultivation and have good moral character. In inner cultivation and external behavior, we should strive to follow the laws of "Tao". Be quiet and desireless, be weak and non-competitive, and be tolerant. Do not pursue fame, do not pursue profit, do not be self-esteem, do not praise yourself, do not be jealous, do not lie, and do not indulge in amusement and food. Be happy when others are happy, feel pity when others are suffering, help others in need, and save others from poverty. Show kindness without asking for anything in return, do not kill for your own entertainment, help the world and benefit others, be kind to all things, be upright and honest. Be of one mind with the Tao. If you practice in this way, your virtue will accumulate and your foundation will be established. Once your foundation is established, you can practice the Tao and become a true being, and if you obtain the Tao, you will become an immortal.