Professor Ting Huang of the history department at National Cheng Kung University feels that the concept of heaven in Daoism today has to be understood on several different levels. Daoism holds that at the birth of the universe, unity gave rise to duality and duality to multiplicity.
成大歷史系教授丁煌認為，今天道教的天堂，也要由幾個不同層次來瞭解，道教認為宇宙的化生，由一生二，二生三。