There are three layers to the universe. In the lower, Tai Ching, and the middle, Shan Ching, the hindrance of a physical bodily existence is required. Those who fail to live consistently in accord with the Tao reside here. In the upper, Yu Ching, there is only Tao: the bondage of form is broken, and the only thing existing is the exquisite energy dance of the immortal divine beings.
When the highest type of people hear Tao (Truth), they diligently practice it. When the average type of people hear Tao, they half believe in it. When the lowest type of people hear Tao, they laugh at it. If they did not laugh, it would not be Tao.
Act without doing; work without effort. Think of the small as large and the few as many. Confront the difficult while it is still easy; accomplish the great task by a series of small acts. The Master never reaches for the great; thus she achieves greatness. When she runs into a difficulty, she stops and gives herself to it. She doesn't cling to her own comfort; thus problems are no problem for her.
When you accurately perceive the fluidity of things, you can also begin to perceive the constancy behind them: the creative, transformative, boundless, immutable Tao.
Nothing in the world is as soft and yielding as water. Yet for dissolving the hard and inflexible, nothing can surpass it. The soft overcomes the hard; the gentle overcomes the rigid. Everyone knows this is true, but few can put it into practice. Therefore the Master remains serene in the midst of sorrow. Evil cannot enter his heart. Because he has given up helping, he is people's greatest help. True words seem paradoxical.
The wise man does not lay up treasure. The more he expends on others, the more he gains for himself. The more he gives to others, the more he has for his own.