Is Tao God?
        the term 'God' tends to imply an ultimate originator
        of the cosmos, or First Cause, and there are
        qualitative descriptions of Tao (such as in "Tao Te
        Ching" chapter 25) which imply that Tao is considered
        "Mother of All ('ten-thousand things')".

        however, Chinese tradition typically reserves for what
        has been translated as 'God' (Emperior of Heaven) the
        imperial "T'ien", who is often ascribed rulership over the
        universe (or China). T'ien is not usually described in the
        infinite sense (omnipotent, omnibenevolent, omnipresent)
        that is reserved for many Gods, and would usually be
        considered a 'god', or celestial potentate within the
        vast hierarchy which the Chinese observe in the heavens.

        instead of a personal ruler, the Tao is more often
        contrasted as less personal and overt than a cosmic
        deity, as well as more subtle, contextual, and pervasive:
        a matrix of flux and repose; a principle by which the
        entirety of the cosmos operates; unseen yet extensive,
        the means by which the ten-thousand things make their
        appearance.