The priesthood views the many gods as manifestations of the one Dao, “which could not be represented as an image or a particular thing.” The concept of a personified deity is foreign to them, as is the concept of the creation of the universe. Thus, they do not pray as Christians do; there is no God to hear the prayers or to act upon them. They seek answers to life’s problems through inner meditation and outer observation
http://www.religioustolerance.org/taoism.htm