The main content of "Taiping Jing" has five aspects:
First, it reconstructed the early Taoist theological thought system, that is, the idea of "unity of man and nature";
Second, based on the theory of Yin Yang and Five Elements, it outlines an ideal social picture that everyone aspires to and is equal for the emperor to "bring peace", and proposes a set of governance techniques of "doing nothing and doing everything";
The third is to put forward how Taoist believers can practice self-cultivation and self-cultivation techniques such as bigu, breath-eating, nourishing nature, housekeeping, divination, and divination;
Fourthly, it proposes to people the concept of retribution for good and evil in which property is shared and people can earn their own living, and points out that only when people believe in the correct way can they eliminate disasters and become immortals;
The fifth is the simple people-oriented thinking that reflects the ideals of egalitarianism and equality.