The Tao is the natural order of things. It is a force that flows through every living and sentient object, as well as through the entire universe. When the Tao is in balance it is possible to find perfect happiness. The primary religious figures in Taoism are Lao Tzsu and Chuang Tzu, to scholars who dedicated their lives two balancing their inner spirits. Lao Tzsu claimed that the Tao defines translation, that it simply is.

Taoism encourages working with natural forces, not against them. Taoism teaches the path of wu-wei - the technique of mastering circumstances, not trying to control them. Teachers of the Tao often use examples of the bending reed or grass blowing in the wind to illustrate this important point. A Taoist would encourage an individual to work with their obstacles and problems instead of fighting adversity at every turn.

The most common graphic representation of Taoist theology is the circular Yin Yang figure. It represents the balance of opposites in the universe. When they are equally present, all is calm. When one is outweighed by the other, there is confusion and disarray. The Yin and Yang are a model that the faithful follow, an aid that allows each person to contemplate the state of their lives.

Taoists believe that nature and the earth is constantly in flux. Simply, the only constant in the world is change. When individuals learn that growth and movement are natural and necessary, they can become balanced. Reality is perpetual change.

Another essential element of the Tao is the term P'u or the uncarved block. A person who exemplifies this characteristic is one who is simple and looks at the world without preconceptions. P'u is the student, always held in wonder by the world and its constant change.

More a listening technique than an actual theology, Taoism asks that each person focuses on the world around them in order to understand the inner harmonies of the universe. It is a religious system heavily focused on meditation and contemplation. The Tao surrounds everyone and one must listen to find enlightenment.