The Chinese culture of Xiao (filial piety) is an organic system that composed of the Tao of Xiao, the virtue of Xiao, the will of Xiao, and the action of Xiao. The Tao of Xiao complies with human nature, as same as it complies with the nature of cosmos. It is the ethical principle and norms that people are obligated to follow. The Virtue of Xiao is the internalization of the Tao of Xiao and the personal quality that forms by the Tao of Xiao. The will of Xiao is the ethical mind that forms by the knowledge and the comprehension of the Tao of Xiao. The action of Xiao is an ethical action of the compliance with and the realization of Tao of Xiao. Xiao begins with the Tao, revels by the will, carries out with the action, and accomplished with the virtue. To respect the Tao of Xiao, to value the virtue of Xiao, to honor the will of Xiao, and to advocate the action of Xiao are the basic spirits of the Chinese culture of Xiao.