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老子的仁义思想是以“道”为基础。凡是人类所有阴阳两仪的良性互动，皆是“仁”的表现。凡是所有人类价值判断均收敛至“社会福利及伦理共识”的适宜性，皆是“义”的表现。老子认为，“仁义”是在人类社会的大道不受重视之后，才被突现出来的人为道德规范，因而，从“道”来立论，才能论述道德仁义礼的等级与其间之差异。
The idea of benevolence and righteousness of Lao Tzu is based on “Taoism.” All the positive interaction of all yin and yang of mankind is the manifestation of “benevolence.” All the judgments of human value converge to the “Social Welfare and Ethical Consensus” of suitability, are all “righteousness” performance. Lao Tzu believes that “benevolence” is an artificial moral norms that emerge only after the avenue of human society has been neglected. Therefore, it is only through the discussion of “Taoism” that we can discuss the differences between the levels of moral benevolence and the merit.