Taoism's highest divinity is the trinity aka San Qing, The Three
Pure Ones.
They are the Heavenly Lord Yuan Shi, Heavenly Lord Lingbao, and
Heavenly Lord Daode(aka Tai Shang Lao Jun, Lao Tze).They are
inseperable and the most impt divine in taoism.
Lay Taoists, whom wish to regard Taoism as their lifelong religion,
may be initiated into Taoism as an initaited layman Taoists. The
difference between initiated Taoists and folk Taoists are, they
need to obey the three refude and the 5 precepts. A rituals will be
conduted, petition will be send to heaven, informing San Qing, Jade
Emperor, the Three Divine Official(heaven, earth and water) and
Divine General Wang lingguang.
From then on, initiated Taoists need to obey the precepts and
divines will look after them. When the time comes, their soul will
accend to heaven, with San Qing and the Jade Emperor. Their names
will be recorded in the book handled by the three divine
officials.
Initiated Taoists seek refuge in the Three Pure Ones, as they
represent the Three Treasures in Taoism. They are the Tao(Dao), the
teachings(Jing), the patriarchs(Shi). The Three Pure ones are the
avatar of Tao, and the whole cosmic, including all other divines,
beings, originated from them. they are like the mother of all
things. the whole Taoism revolves around the trinity.
The Three refuge is also the 'three precepts', whereby one(taoist)
seek refuge in the 'body precepts' - to follow the way of Tao. the
'mind precepts - to study the scriptures in Taoism, the 'life
precepts' to obey the teachings of the patriarchs and master.
as for the 5 precepts...
The first precept admonishes against the destruction of life. This
is based on the principle of goodwill and respect for the right to
life of all living beings. By observing this precept one learns to
cultivate loving kindness and compassion. One sees others'
suffering as one's own and endeavors to do what one can to help
alleviate their problems. Personally, one cultivates love and
compassion; socially, one develops an altruistic spirit for the
welfare of others.
The second precept, not to take things which are not given,
signifies respect for others' rights to possess wealth and
property. Observing the second precept, one refrains from earning
one's livelihood through wrongful means, such as by stealing or
cheating. This precept also implies the cultivation of generosity,
which on a personal level helps to free one from attachment and
selfishness, and on a social level contributes to friendly
cooperation in the community.
The third precept, not to indulge in sexual misconduct, includes
rape, adultery, sexual promiscuity, paraphilia, and all forms of
sexual aberration. This precept teaches one to respect one's own
spouse as well as those of others, and encourages the practice of
self-restraint, which is of utmost importance in spiritual
training. It is also interpreted by some scholars to mean the
abstention from misuse of senses and includes, by extension,
non-transgression on things that are dear to others, or abstention
from intentionally hurting other's feelings. For example, a young
boy may practice this particular precept by refraining from
intentionally damaging his sister's dolls. If he does, he may be
said to have committed a breach of morality. This precept is
intended to instill in us a degree of self-restraint and a sense of
social propriety, with particular emphasis on sexuality and sexual
behavior.
The fourth precept, not to tell lies or resort to falsehood, is an
important factor in social life and dealings. It concerns respect
for truth. A respect for truth is a strong deterrent to
inclinations or temptation to commit wrongful actions, while
disregard for the same will only serve to encourage evil deeds. The
Buddha has said: "There are few evil deeds that a liar is incapable
of committing." The practice of the fourth precept, therefore,
helps to preserve one's credibility, trustworthiness, and
honor.
The last of the five Taoist moral precepts enjoins against the use
of intoxicants. On the personal level, abstention from intoxicants
helps to maintain sobriety and a sense of responsibility. Socially,
it helps to prevent accidents, such as car accidents, that can
easily take place under the influence of intoxicating drink or
drugs. Many crimes in society are committed under the influence of
these harmful substances. The negative effects they have on
spiritual practice are too obvious to require any
explanation.
Taoist priests. on the other hand, will need to obey even more
precepts and self cultivations.
There are many more precepts, like the 8 precepts, 27 precepts
etc.. Taoists who wish to go on to higher level may like to take
these precepts as they go along.