In Taoism, life and death are merely two aspects of reality, the unchanging Tao. Death is simply a transformation from being to non-being; from yang to yin. Taoism teaches that humans ought to accept life and death as complementary aspects of the Tao. Death should be neither feared nor desired.
"Since life and death are each other's companions, why worry about them? All beings are one." (Chuang-Tzu)