Taoism contains many profound theories which at first may be difficult to understand. In general, these theories reflect Taoism as a balanced relationship between human beings and nature.
A Taoist phrase is to say an ordinary man can become immortal if he does good 3,000 times and accomplishes 800 exploits. Of course the number is symbolic. It requires people to do good without making it known to others as the gods will know it naturally, much like the Christian principle expressed in Matthew 6:3-4, "But when you give alms, do not let your left hand know what your right hand is doing, so that your alms may be done in secret; and your Father who sees in secret will reward you.
Qi, another concept, makes reference to the whole world and the foundation of the unity of the world. It is the basic source of any tangible and intangible objects, including Gods and spirits, as well as humans and ghosts. The vital essence of Qi is called Jing (genuine energy), which is believed to be necessary in order to create anything when arranged in certain ways. Jing, Qi and Shen (Spirit) are considered to be the three most important elements in human beings.