"Tao has reality and evidence but no action or physical form. It may be transmitted but cannot be received. It may be obtained but cannot be seen. It is based in itself, rooted in itself. Before Heaven and Earth came into being, Tao existed by itself for all time. It gave spirits and rulers their spiritual powers. It created Heaven and Earth. It is above the zenith but is not high. It is beneath the nadir but is not low. It is prior to Heaven and Earth but is not old. It is more ancient than the highest antiquity but is not regarded as long ago."