Chinese theology, which comes in different interpretations according to the Chinese classics and Chinese folk religion, and specifically Confucian, Taoist, and other philosophical formulations, is fundamentally monistic, that is to say it sees the world and the gods of its phenomena as an organic whole, or cosmos, which continuously emerges from a simple principle. This is expressed by the concept that "all things have one and the same principle" (Chinese: 萬物一理; pinyin: wànwù yīlǐ). This principle is commonly referred to as 天; Tiān, a concept generally translated as "Heaven", referring to the northern culmen and starry vault of the skies and its natural laws which regulate earthly phenomena and generate beings as their progenitors. Ancestors are therefore regarded as the equivalent of Heaven within human society, and hence as the means connecting back to Heaven which is the "utmost ancestral father" (曾祖父; zēngzǔfù). Chinese theology may be also called Tiānxué (天學; "study of Heaven"), a term already in use in the 17th and 18th centuries.
The universal principle that gives origin to the world is conceived as transcendent and immanent to creation at the same time. The Chinese idea of the universal God is expressed in different ways; there are many names of God from the various sources of Chinese tradition, reflecting a "hierarchic, multiperspective" observation of the supreme God.