Practical Feng Shui : Yin and Yang In Taoist philosophy everything in the universe is either yin or yang – or a combination of both. It is believed that, from the Great Cosmos, energy, was generated that give birth to the heavens – yang – and the earth – yin. Ch’i flows from yang to yin. The universe is in a state of constant change as that energy is altered from matter = yin = o spirit = yang – and back again.