to worship one god, but instead on coming into harmony with Tao (Watts, 1957). According to those who believe in the Tao is the essence of everything that is right, and complications exist only because people choose to complicate their own lives. Desire, ambition, fame, and selfishness are seen as hindrances to a harmonious life. It is only when a person rids himself of all desires can Tao be achieved. By shunning every earthly distraction, the Taoist is able to concentrate on life itself. The longer the person's life, the more saintly the person is presumed to have become. Eventually the hope is to become immortal, to achieve Tao, to have reached the deeper life. The desire for immortality sharply contrasts Buddhist values; the Buddhist appreciates impermanence above all else. The after life for a Taoist is to be in harmony with the universe, to have achieved Tao (Watts, 1957). To understand the relationship between life, and the Taoism concept of life and death, the origin of the word Tao must be understood. The Chinese character for Tao is a combination of two characters that represent the words head and foot. The character for foot represents the idea of a person's direction or path. The character for head represents the idea of conscious choice. The character for head also suggests a beginning, and foot, an ending. Thus the character for Tao also conveys the continuing course of the universe, the circle of heaven and earth. This is similar in Buddhism, where wheels and circle symbols are prevalent, representing continuity, and the cyclic nature of the world. Finally, the character for Tao represents the Taoist idea that the eternal Tao is both moving and unmoving. The head in the character means the beginning, the source of all things, or Tao itself, which never moves or changes; the foot is the movement on the path (Schipper, 1978). Taoism upholds the belief in the survival of the spirit after death. This is something most Buddhist practitioners either disagree with entirely, or simply refuse to discuss at all. "To have attained the human form must be always a source of joy. And then to undergo countless transitions, with only the infinite to look forward to, what comparable bliss is that! Therefore it is that the truly wise rejoice in, that which can never be lost, but endures always" (Watts, 1957, p90). Taoist believes birth is not a beginning death is not an end. There is an existence without limit. There is continuity without a starting point. Applying reincarnation theory to Taoism is the belief that the soul never dies, a person's soul is eternal. "You see death in contrast to life; and both are unreal - both are a changing and seeming. Your soul does not glide out of a familiar sea into an unfamiliar ocean. That which is real in you, your soul, can never pass away, and this fear is no part of her" (Watts, 1957, p59). Buddhists believe both life and death is an illusion, and that believing in this illusion, or “Maya”, causes suffering; if we can detach ourselves from Maya, then we won’t cling to life, nor have any fear of death. In the writings of The Tao Te Ching, Tao is described as having existed before heaven and earth. Tao is formless, stands alone without change and reaches everywhere without harm. The Taoist is told to use the light that is inside to revert to the natural clearness of sight. By divesting oneself of all external distractions and desires, only then can one achieve Tao. In ancient days a Taoist that had transcended birth and death, achieved Tao, was said to have cut the “Thread of Life” (Schipper, 1978). The soul, or spirit, is Taoism does not die at death. The soul is not reborn it migrates to another life. This process, the Taoist version of reincarnation, is repeated until Tao is achieved. The following translation from The Tao Te Ching best summarizes the theory behind Tao and how a Taoist can achieve Tao. The Great Way is very smooth, but the people love the by-paths . . . The we

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