This enigmatic scripture is attributed to the mysterious sage Lao Tze, who is believed to have lived in the sixth century BCE. In the present translation by religious scholar Paul Carus, the title is presented as The Canon of Reason and Virtue, and in the body of the text Carus renders the word usually translated as "Tao" as "reason."

This book is an extract from the author's larger work, Lao-Tze's Tao Teh King. The latter contained an historical introduction, the Chinese text, a transliteration, explanatory notes and an index, including the Chinese terms. The present text is limited to that portion which would have been of universal interest to the English speaking world, the English translation.

Carus noted that the term Tao (word, reason) corresponded quite closely with the Greek term Logos, which is featured in the Gospel of John. Carus also found correspondences with other Christian concepts such as the ethics of requiting hatred with goodness, the return to primitive simplicity and purity, and the power of non-resistance.