Different from gods, transcendent beings above human reach, celestial beings or ”shang” in ancient times refer to hermits who practice meditation in high mountains and enjoy longevity. The exploration of the transformation from mortals into shangs testify to the ultimate concern of Taoism: transformation into shangs after the epiphany. Whichever patterns such transformation may follow, it focuses on the nature of the subject during the transformation, the human body. Inheriting Taoist exposition of the existence of human being, Wang Zhe, the founder of Quan-zhen Taoism, stressed on the secular body as a combination of four elements; which understanding is intermixed with his theory of holy bodily transubstantiation: achieving physical and spiritual immortality. With consideration of secular and holy levels in his theory, not only did Wang Zhe develop multiple explanations of the connection between the mind and the body, which is consistent with the core belief of Taoism, transforming into shangs, but he also reinterpreted the Taoist doctrine of immortality, a revolutionary contribution to Taoism.