The Dao nurtures all things; performing acts of goodness is, too, a practice of the Dao.
Taoism is a religion indigenous to China, boasting a history spanning over 1,800 years. Its doctrines are inextricably linked with native Chinese culture, possessing distinctively Chinese characteristics. Taoism’s unique perspective on life fundamentally shapes its distinctive philosophy of benevolence.
“Compassion is the root of all virtues. If one wishes to accumulate merit and virtue, one must not only love humanity but also extend that love to all living things; for even the most minute creature possesses the spark of life.” The deeds of the immortals and sages recounted in Taoist scriptures—no matter how miraculous or fantastical they may appear—are invariably grounded in a foundation of compassion and benevolence.
I. The Taoist Theory of “Valuing Life” (Gui Sheng)
Unlike many other religions, Taoism regards existence in this world as a beautiful and positive experience, viewing death, conversely, as a source of suffering. Consequently, Taoism pursues the path of spiritual cultivation to attain immortality and eternal life. The concept of “Valuing Life” (Gui Sheng) stands as one of the most pivotal tenets within Taoist philosophy.
From the principles emphasized in the Laozi—such as the preservation of vitality, the valuing of life, self-love, and longevity—to the concepts articulated in the Zhuangzi—including the safeguarding, wholeness, and honoring of life, as well as living out one’s full natural span—and extending to the advocacy of “rejoicing in life” and “revering life” found in the Taiping Jing (Scripture of Great Peace); and finally, reaching the Duren Jing (Scripture of Salvation), which Taoists revere as the progenitor of all methods and the foremost of all scriptures—the very opening lines of which proclaim the guiding principle that “the Way of Immortals values life above all, and seeks to bring salvation to all sentient beings”—the tradition of “Valuing Life” permeates every single Taoist text.
Within Taoist cosmology, deities, human beings, and all the myriad things of the world are understood as the products of the evolution of the Great Way (the Dao) and Qi (vital energy); fundamentally, they share a common origin. The Taishang Laojun Shuo Chang Qingjing Miao Jing (The Scripture of Constant Purity and Tranquility) states: “The Great Way is formless, yet it gives birth to Heaven and Earth; the Great Way is devoid of emotion, yet it orchestrates the movements of the Sun and Moon; the Great Way is nameless, yet it nurtures and sustains all living things.” The distinctions that exist between deities, mortals, and the myriad creatures of the world arise because the Great Way—the fundamental essence of the cosmos—imparts differing qualities to each entity during the process of creating the universe and evolving all sentient beings, due to the “varying nature of the Qi they receive.”
From this perspective, life is inherently sacred. Whether it be humanity—the most spiritually endowed of all beings within Heaven and Earth—or the birds, beasts, fish, and insects that inhabit the mountains, rivers, lakes, and marshes, every form of life is a masterpiece of Nature and a manifestation of the “Supreme Virtue of the Great Way.” Therefore, the act of “Valuing Life” constitutes the supreme virtue of humanity itself. “What is meant by ‘revering life’ is the preservation of life in its entirety.” Any action detrimental to life must be halted; conversely, any action beneficial to life must be undertaken. In the Taoist view, this constitutes the supreme manifestation of the Great Tao’s inherent virtue of universal benevolence and salvation; it is, moreover, the fundamental principle of human conduct and an indispensable prerequisite for the cultivation of the Tao.
The “Tao” is magnificent: it gives birth to all things, yet claims none as its own offspring; it nurtures all things, yet possesses none as its private property. All beings receive its grace and benefit from its bounty, yet the Tao claims no credit and harbors no arrogance. This is the virtue of the Tao—a virtue that also represents the supreme ideal for humanity. The ultimate objective of Taoist practice is precisely to achieve unity with the Tao; indeed, the entirety of spiritual cultivation lies in emulating the “Virtue of the Tao”—selflessly nurturing all beings and treating all things with equal benevolence!
This constitutes the Taoist theory of “Revering Life” (Gui Sheng), which may also be regarded as the theoretical bedrock of the Taoist perspective on charity and benevolence.
II. Performing Good Deeds and Cultivating the Tao
Taoism explicitly links the performance of good deeds with the cultivation of the Tao and the attainment of immortality. The Commentary on the Xiang’er—a foundational text of the Celestial Masters sect—states: “A hundred forms of virtuous conduct must be cultivated; ten thousand acts of goodness must be manifested.” The Inner Chapters of the Baopuzi likewise declares: “If a person aspires to become an Earthly Immortal, they must accumulate three hundred meritorious deeds; if they aspire to become a Heavenly Immortal, they must accumulate an additional two hundred.” This Taoist doctrine—focused squarely on the practical reality of saving the world and benefiting humanity—has permeated the entire historical trajectory of the tradition’s development.
Taoism embraces the concept that “merit and virtue lead to deification.” This signifies that the accumulation of merit and virtue serves as a crucial pathway for human beings to ascend to the ranks of the immortals; indeed, the extensive performance of benevolent acts constitutes a vital component of the Taoist quest to attain the Tao and achieve immortality. To become an immortal, one must amass immense merit and virtue. And such merit and virtue stem precisely from “compassion, benevolence, and love.” The Illustrated Commentary on the Treatise on Action and Response (Ganying Pian) observes: “Compassion is the root of all virtues. If one wishes to accumulate virtue and merit, one must not merely love one’s fellow human beings, but must also extend that love to all other creatures; for even the most minute of beings possesses the spark of life.”
The deeds of the immortals and perfected beings, as chronicled in Taoist scriptures—no matter how miraculous or fantastical they may appear—are invariably grounded in the principles of compassion, benevolence, and love. In this context, the immortals serve as archetypes of successful spiritual cultivation, representing the very pinnacle of human perfection. This Taoist ethos subsequently evolved into the principle of “enduring hardship oneself for the benefit of others.” For instance, the “Ten Precepts for Initial Practice”—formulated by Wang Changyue, a Daoist priest of the Qing Dynasty revered as the “Restorer” of the Quanzhen Longmen Sect—include tenets such as “one must practice hidden virtue and broadly aid all sentient beings,” and “one must not be insatiably greedy or hoard wealth without distributing it; rather, one should practice frugality and show benevolence toward the poor.”
III. The Daoist Perspective on Compassion
All Daoist thought stems from emulating the “Dao,” and its perspective on charity is no exception.
- The Foundation of the Daoist Perspective on Charity Is the Equality of All Things
Since all things are manifestations of the Great Dao, they are, by nature, equal in status. By logical extension, the principle of “relieving the destitute and aiding the distressed” becomes an inherent imperative. The Wenchang Dijun Yinzhiwen (The Tract of the Hidden Merits of Emperor Wenchang) states: “Aiding the distressed is like saving a fish stranded in a dry rut; rescuing the imperiled is like saving a bird ensnared in a net.” For Daoists, providing relief to others and assisting those in danger or hardship constitutes an embodiment of the “Way of Heaven” (Tiandao). The Daodejing observes: “The Way of Heaven takes from what has too much and gives to what has too little.” Fundamentally, the Way of Heaven shows no partiality toward any of the myriad things; thus, using one’s own abundance to assist those in need is precisely an act of emulating the Way of Heaven.
Daoism teaches the principle of “sharing wealth in common”—meaning that material possessions should not be hoarded as private property or monopolized by a single individual. The Taipingjing (Scripture of Great Peace) declares: “Wealth and material goods are the collective possession of the harmonious balance between Heaven and Earth, intended to sustain humanity. While such resources may temporarily accumulate in the hands of specific households, they were never intended solely for the benefit of one person; should there be those who lack sufficient means, they are entitled to draw upon these resources.” Since wealth and material goods inherently belong to Heaven and Earth, how could any single individual claim exclusive ownership over them? This concept serves as yet another manifestation of Daoism’s emphasis on equality. - The Daoist Perspective on Charity Reflects a “Veneration of Life”
The emergence of life is regarded as the “Virtue of the Dao”; consequently, Daoism holds life in high esteem, prioritizing the preservation and rescue of life as the foremost duty of virtuous conduct. The Taipingjing asserts: “One must place the utmost value on life; indeed, life is the supreme priority.” In his treatise Zuowanglun (On Sitting-and-Forgetting), Sima Chengzhen writes: “Of all things valued by humanity, life is the most precious.” Daoism maintains that, amidst the myriad things of Heaven and Earth, “human life is of the greatest weight,” and that among all virtuous deeds, “the preservation of longevity is the highest good.” From the Taoist perspective, human wealth is not measured by the accumulation of material possessions, but rather by the flourishing of life and the diversity of species.
The section titled “Methods for Distinguishing Poverty and Wealth” within the Taiping Jing (Scripture of Great Peace) states that true “wealth” signifies a state in which all things are abundant and complete, and every living being fulfills its natural lifespan. Thus, during the era of the “Upper Emperors,” species were myriad and diverse—a state termed “Abundance.” Conversely, during the era of the “Lower Emperors,” the number of species declined—a state termed “Great Poverty.” Subsequently, as species became scarce and failed to reach their full potential, the state was termed “Extreme Poverty.” Therefore, any action that serves to benefit or sustain life must be undertaken. - The Taoist View of Charity Emphasizes “Natural Non-action”
Here, “natural non-action” (ziran wuwei) is not a passive concept; rather, it advocates that the fundamental orientation of life should be a “return to simplicity and truth”—a state of serene detachment and harmonious alignment with the natural order. As the Tao Te Ching aptly puts it: “To give life without possessing; to act without expectation; to lead without dominating.”
Reflected in the context of charity, this means that acts of benevolence are undertaken without any expectation of personal gain; one offers assistance to others without presuming it to be solely the product of one’s own capability; and, crucially, one refrains from boasting of one’s own merits after having provided aid.
Only such acts of charity—mirroring the way of the Tao itself, which gives birth to and nurtures all things—can truly embody the principle: “Because it does not lay claim to merit, its merit never fades.” Such benevolence is eternal and can never be extinguished!
