 However, because the Southern and Northern Celestial Masters both descended directly from the initial movement founded by Zhang Daoling, there are many beliefs that are shared.A number of texts exist that give insight into early Celestial Master practice, in particular the "Taiping Jing" and the "Xiang'er" commentary to the Laozi.The foundation of Daoist belief is that there is an energy source known as qi that pervades all things.