Having seen the One, he was then able to abolish the distinction of past and present. Having abolished the past and present, he was then able to enter the realm of neither life nor death. Then, to him, the destruction of life did not mean death and the production of life did not mean life . . . To him everything was in process of destruction, everything was in process of construction. This is called tranquility in disturbance.
Death is just another transformation.
Tzu Li went to see Tzu Lai who was dying. To regard life as good is the way to regard death as good. . . . Therefore the sage roams freely in the realm in which nothing can escape, but all endures. When Chuang Tzu was about to die, his disciples signified their wish to give him a grand burial. Philosophical Taoism overlaps in many respects with Scientific Pantheism.