Our research focused on one of the most important philosophical visions in the history of Chinese philosophical thought, which had a significant impact on the spiritual, intellectual, political, economic, and social life in Chinese society, ancient, modern, and contemporary, which is the philosophy of (Tao/Yang and Yin). Due to the difficulty of this topic and exploring its depths, we defined its topic as (the philosophical dimensions of the theory of Tao according to Lao Tzu), who is one of the most important Chinese sages. After defining the important terms within the research, we began to address the topic in its three dimensions: The first dimension: is the ontological (existential) dimension, and the second is the epistemological (cognitive) dimension, and the third is the axiological (value and ethical) dimension. In the first (ontological) dimension, we discussed the impact of the philosophy of the Tao on Lao Tzu’s thought, how Lao Tzu viewed the Tao, what are its attributes and actions, and what is the relationship of the Tao to yang and yin. And what is the relationship of yang and yin to the five elements of nature: fire, water, air, earth, and wood. Through this study, we touched on the theory of emanation according to the Greek philosopher (Plotinus), identifying the similarities and differences between Lao Tzu’s theory of Tao and the theory of emanation according to Plotinus. In the second epistemological dimension, we discussed Lao Tzu’s theory of knowledge. Lao Tzu believed that the Great Tao is the one who gave man existence, and is the one who gives him knowledge, and it is not possible for a person to obtain true knowledge except by avoiding the temptation of the senses and the wildness of the mind. And he can dive into the depths of his soul, and he can only do this through meditation, meditation based on calm and light breathing, which brings him to the stage of mental clarity. Then he can reach the stage of bliss and tranquility, which is the stage of non-thinking, the stage of detachment in which he is stripped of every source of knowledge, except for only one source, which is the stage of connection with the Great Tao; To whom science and knowledge are poured, he becomes a Taoist sage, i.e. (divine sage). We discussed the third dimension: the axiological dimension (value and moral), which is a dimension of great importance in Lao Tzu’s thought. Lao Tzu’s moral values differ from the values and morals in Confucius’ thought. If morality, according to Confucius, is a monotonous, mechanical, mechanical morality, characterized by societal rather than spiritual dimensions, then for Lao Tzu it is morality with principles and spiritual foundations characterized by simplicity and individuality, and therefore it is a dynamic, subjective morality. Therefore, the Taoist sage is not a moral teacher, but rather a spiritual educator. He does good and righteous deeds without expecting any thanks, reward, or praise from anyone, because he believes that nature proceeds according to a general law. This general law must be followed by the Tawi, so he does not go against what nature proceeds. That is, he takes a middle position in nature. He is not extremist in his actions and behavior, and he knows where to stand so that he does not stumble and fall, and he knows when to move so that he does not bend and break, and then he reaches the stage of human perfection. We also mentioned in the course of this research an important aspect in Taoist philosophy, which is the issue of the sexual relationship between a man and a woman. It is not an animalistic sexual relationship, but rather a relationship that has goals and objectives that go in accordance with universal nature. In addition to forming a family consisting of a father, mother, and children, it has a healthy aspect according to Taoist philosophy: health and longevity. We also referred throughout the research to the idea or belief of reincarnation, which ancient Eastern religions and philosophies believed in, ancient, modern, and contemporary. However, this belief according to Lao Tzu took on a completely different character. He saw that the issue of purification does not require long reincarnations, as a person can achieve to her in a moment of contemplation and pure spiritual serenity, which is the stage of bliss and thoughtlessness. [ABSTRACT FROM AUTHOR]