Within Taoist traditions, deities, spirits, and immortals are understood as expressions or manifestations of the Tao, rather than as wholly separate, creator-like beings. The Tao itself is regarded as formless and beyond attributes, yet its workings are symbolically articulated through a rich pantheon. High deities such as the Three Pure Ones and the Jade Emperor preside over a celestial hierarchy that mirrors an imperial bureaucracy, while countless other gods oversee domains like nature, health, prosperity, and specific places. These divine figures are approached for protection, guidance, blessings, and the maintenance of harmony between human life and the larger cosmos.

Spirits in Taoism encompass ancestral, nature, and local entities that inhabit the visible and invisible landscapes of existence. Ancestral spirits are honored with offerings and veneration, sustaining continuity of family virtue and inviting their protection and guidance. Nature spirits are associated with mountains, rivers, trees, weather, and other features of the environment, and proper ritual engagement seeks to harmonize human activity with these forces. Local spirits, including city gods and household deities, are believed to watch over communities and sacred sites, influencing human affairs in both beneficial and potentially harmful ways.

Immortals, or xian, occupy a distinctive place as exemplars of spiritual attainment who have transcended ordinary mortality. They are portrayed as adepts who, through inner cultivation, meditation, alchemical practices, and virtuous living, have refined body and spirit to an extraordinary degree. Tales of the immortals, including well-known figures such as the Eight Immortals, serve as didactic narratives that highlight qualities like simplicity, non-attachment, and alignment with the Tao. These beings are revered not only for their supernatural longevity and powers, but also as guides and role models for those seeking deeper realization.

Ritual interaction with deities, spirits, and immortals is central to many Taoist practices and communities. Taoist priests and practitioners invoke these beings to restore balance, exorcise harmful influences, heal illness, and secure blessings for individuals and society. Their efficacy is closely tied to ritual correctness and to the moral and spiritual alignment of the practitioner with the Tao. In this way, the spiritual hierarchy functions as an intermediary between the ineffable Tao and the everyday concerns of human life, helping to maintain cosmic order while illuminating the path toward harmony with the Way.