But after the rise of the Taoist view of the Jade Emperor, the people gradually began to speculate about the Jade Emperor in light of what they knew about their own rulers. Not only do His clothes, court structure, and administrative regulations follow the same beaten track, the Jade Emperor may even be like the worldly emperor and want to resign from exalted position and abdicate the throne.
從前祭「天」時，「天帝」只是一個牌位，但道教的玉皇觀念興起後，民間逐漸照著帝王的形貌去揣摩玉皇，不僅服飾、宮廷體制、施政手法如出一轍，甚至玉皇也和人間皇帝一樣，還會倦勤、禪位。