The theory of Tao is central to Taoist transcendental inquiry, which shows its theoretical derivations from Laozi and Zhuangzi of the pre-Qin era, Taoist theorists of the Qin and Han Dynasties and from the metaphysics of the Wei and Jin Dynasties, with "Bengen" and "Jingjie" as its fundamental dimensions.

However, the metaphysical pursuit of Chinese art is based upon the premise of the union heaven and man, which leads to superperceptional but still natural "Dao" instead of religion and theology through transcending "physical phenomena".