Taoism is a science because it is based upon a detailed understanding of underlying physical, chemical, biological, mathematical, psychological, and political theories and laws. Science rests on the assumption that all events of the entire universe can be described by physical theories and laws. But the sciences studied in our universities deal with the material universe; they cannot deal with the spiritual or immaterial universes, which cannot be observed directly or indirectly through our senses. Taoism acknowledges that all elements of the universe are subject to the same physical theories and laws; therefore, the physical theories and laws of the material universe are applicable to the spiritual universe. Taoism is a complete science, and an understanding of Taoism results in the complete understanding of the entire (material and immaterial) universe. see Scalar