道教對於生命議題至為關注，一切教義可謂圍繞生命所開展，早期道教經典《老子想爾注》主張成仙之事不分尊卑貴賤人人平等，強調人只要盡其在我奉道守誡，皆可憑藉自身努力長生成仙。修練過程除了重視生理上的愛氣養神、清靜節欲外，道德修養乃一切修練的前提，在注解《老子》時帶入大量善惡觀念，透過尊道畏天的宗教手段呼告世人信道守誡的重要，更將忠孝仁義、行善積德等傳統倫理以道誡的形式重新規範，使信徒明白了解善惡的內容及如何為善去惡，《老子想爾注》認為實踐日用倫常既是一種善行，同時也是修道過程，以此誘導人們遵守現行倫理規範，成為道教生命觀的一大特色。歷來對該書的研究雖已具成果，然多將焦點集中在養生技巧的討論，故本文擬從修道成仙的生命理想、長生成仙的唯一保證及其行善積德以成仙三部分進行討論，以明其生命倫理觀。

Taoist especially aimed at life issues of which doctrine was totally carried around life. The Taoist's bible LaoZi XiangErZhu tied with human life and human's moral behavior. LaoZi XiangErZhu claimed that if people want to live long or even forever, in addition to keep health, they have to seriously train their ethics and behave charity. LaoZi XiangErZhu claimed that everyone is equal and can achieve immortality. LaoZi XiangErZhu stressed the Tao's disciplines including the health tips, ethics training, and charity practices. It further pointed out ethics training and charity practices were the premise of immortality. Upon religion, LaoZi XiangErZhu used a large number of good and evil concepts to emphasize the importance of Tao's disciplines. LaoZi XiangErZhu re-regulated the concepts of loyalty, justice, filial piety, and kindheartedness based on Tao's disciplines. LaoZi XiangErZhu noted that the practice of daily ethics is a kind of good deeds, but also a religious process. LaoZi XiangErZhu induced people to voluntarily comply with the codes of ethics, and thus became the major feature of Taoist's life concept.A number of researches have focused on the health tips, but limited discussion regarding ethics and charity. This paper aims at the later. This paper investigates Taoist's life concept from angles of ideal life for immortals, the only approach of immortality, and behaviors of ethics and charity for immortality.