道教認為，人在本質是形氣神的統一體；人生存在是有限的，不完滿的，要擺脫這種有限性和不完滿性，唯一的選擇是養生修道，成就神仙；人皆有道性和神性，如果人能養生修道，體悟道性，性命雙修，由後天反於先天，煉化精氣神，回歸真元，就可以成就神仙，擺脫人生的侷限，永享極樂。道教人學思想存在四個無法克服的矛盾，即對人的認識的客觀性、科學性與宗教信仰的主觀性、非理性的矛盾，對神仙生活的嚮往與對凡人生活的留戀的矛盾，對神仙說明的完備性與對鬼魂說明的不完備性的矛盾，神仙修練和成就的個別性與人生有限性擺脫和超越的普遍性的矛盾。

　　　　　Taoism generally sees the essence of human being as an integration of the physical form, the vital breath and the spirit. Taoists point out that the existence of human life is both limited and defective, and thus they advocate that for human beings, the alternative to transcending his limitations and defects is cultivating oneself to achieve immortality. Taoism fully recognizes that every human being is potentially embodied with what is called the nature of Tao and spirit. Therefore, individuals can surpass his limitations, enjoy his happiness and finally achieve immortality if they persistently pursue what Taoism calls "meditation, spiritual cultivation and physical discipline" by polishing and repolishing his essence, energy and spirit as well. There are four principal innate contradictions in the Taoist human theory, which are (1) the contradiction between the objectivity and scientificity of human cognition and the subjectivity and irrationality of religious belief; (2)the contradiction between longing for the life in heaven and adhering to the earthly life; (3) the contradiction between the mature interpretation of deity and the immature interpretation of ghosts; (4) the contradiction between the exceptional cultivation achieved by deity and the general difficulty of overcoming limitations suffered by the mass.