Although the kernel of Lao-Chuang philosophy lies in the notion of the “Tao”, there is still a multi-dimenional ethical speculation to be gleaned from their thinking. Lao-tzu started with man and his place in the world, proceeding to the notion that if one would be courageous enough to transcend the ego self, he would be able to create a moral self. The underlying method for this transcendence was in his notions of “Tzu-ran” and “Wu-wei”. Subsequently, ones life could go from “Tzu-Ran” (nature) to the creative, from “Wu-wei” (non-action) to liberation. Chuang-tzu went one step further, in the process of fusing the notions of life and death, he established a horizon where the subject and freedom could intermingle. The “Tao”, in this transcendent capacity could thus develop on three dimensions; value, language and existence. These three dimensions would be integrated into a total horizon of morality. In this realism of morality, an individual existence could then find its fulfillment. This would also enable the individual to understand thoroughly the realm of life and death. Lao-tzu and Chuang-tzu have concretely established a road to transcendent being in the moral life of men. It is also possible here for the moral life to encourter the myriad of changes in one's world. This “Tao” offers an solution in the ever-changing world of reason and humanity.