Taoism takes the Tao as its highest object of faith. The Tao has no form and no image, yet it gives birth to heaven, earth, and the myriad things. The manifestation of the Tao in people and in all things is virtue. Therefore, among the myriad things, none fails to revere the Tao and honor virtue. When the Tao disperses it becomes qi; when it gathers it becomes spirit. The immortals are both embodiments of the Tao and models of attaining the Tao, and their purpose is to help the world and save people. Therefore Taoists both believe in the Tao and its virtue and worship the immortals.