Taoism believes that if people have an insight into the way of yin and yang changes between the universe and heaven, they can grasp the law of life and death changes by looking back at their own body structure. Therefore, Taoism not only explains the phenomenon of life from the perspective of philosophy, but also discusses the characteristics of body and mind and their relationship from the perspective of medicine. Based on the idea of harmony between man and nature, Taoism compares the human body with the changes of yin and yang of heaven and earth and the four seasons and five elements, and puts forward the idea that the universe is big and the human body is small.
Taoism especially uses the movement of "Qi" to connect the internal organs of the body into a whole full of vitality. The qi of the five internal organs occupies an important position in the human body and is the master of the human body. Whether a person's health depends mainly on the qi of the five internal organs. Clear qi of the five internal organs leads to good health, while turbid qi of the five internal organs leads to many diseases. Therefore, Taoism attaches great importance to regulating the circulation of "Qi" in the body through ideas, making it act on the meridians and viscera of the limbs, and enhancing the self-regulation function of the body by dredging blood gas.
Taoism regards the circulation of qi and refining qi as the way to achieve immortality, and it runs through all kinds of Taoism, forming a systematic qigong theory and practice. Taoist qigong mainly refers to all kinds of self-physical and mental exercises, mainly internal strength training. There are thousands of qigong exercises recorded in Taoist scriptures and other documents, including static exercises such as keeping one, activating qi, meditation, sitting quietly, inner alchemy, and dynamic exercises such as guiding, massage and swallowing body fluids.