It can be difficult for the western mind to comprehend Taoism. We need everything to be defined precisely, and find it hard to read between the lines. The first line of the Tao te ching is something like: The Tao that can be told is not the true tao. This means that although we may describe its effects, the real tao remains undefinable. In a way, it is sort of like a godly spirit in everything, but it is not separate, it is sort of coded into the very fabric of reality. It is impartial, and both soft and powerful, like water. The more we act in accord with it, using its presence in us as a guide, the more we flourish. Thats about the best I can do right now...hope it helps.