「元始天尊」即元始天王，是道教的最高神。根據葛洪的《枕中書》，昔日天地未分之時，宛如雞蛋一般，天地精華形成的盤古已在其中，自號元始天王。開天闢地後，他遇到聖女太元，因為喜愛她的貞潔，就化成一道青光進入她的口中，使其受孕。盤古在十二年後從太元的背脊出生，出生之後，不論行住坐臥都有彩雲跟隨保護。由於盤古是他的前身，所以稱為元始天尊。另據陶弘景《真靈位業圖》，諸仙所居之處是「玉清三元宮」，而元始天尊居其「上第一中位」，即三十六天中之玉清境，是天上最高位，在三十五天之上。在玉清境內，有紫雲之閣，以碧霞為城，眾神仙要按時朝覲元始天尊，元始天尊受號｢玉清紫虛高上元皇太上大道君｣。
在許多道經裡，元始天尊多以人格化形象出現，且與盤古有關。《度人經》另有一說是元始天尊姓樂名靜信，永存世間，每當開天闢地之時，就會出世教導大眾，以秘密之道法授人，即所謂的開劫度人。所傳的法術內容除了以長生為目的外，還有授籙之法；禮拜向上天奏章的儀式，即醮；也有符咒，用來攝治鬼神；或是服食丹藥以變化此身驅為仙，乃至存想、導引、燒鍊丹藥等。這類說法又把天地的秩序變成循環觀，並且改作元始天尊成為兼具通俗特質，又含有宗教本體和人格化的意象。
臺灣民間廟宇中，單獨以元始天尊、盤古為主祀神者較少。約有五座，包括新店的開天宮、新竹的開天宮、臺南玉井的大王公和盤古殿，還有新化的盤古王廟。此外，元始天尊多供奉在道觀中的三清殿，與靈寶天尊、道德天尊合祀，或是在道士進行醮儀等相關儀式時，於內壇中以畫像掛置其中，以為法事之用。
關鍵詞：元始天尊、盤古公
Yuanshi tianzun (元始天尊) is Pan Gu (盤古), the highest god in Daoism. In the light of Ge hong’s (葛洪) Zhen-zhong shu (枕中書), the Book in the Pillow, before the universe was created, heaven and earth were a mixture like an egg. At that time, Pan Gu was already there, inside the unhatched cosmic egg. He titled himself as Yuan-shi tian-wang (元始天王), the Primal Divine King. After he got out from the cosmic egg, he met the saint lady Tai-yuan (聖女太元) and transformed himself as a light into her stomach to make her pregnant. After twelve years, Pan Gu was born as a flesh human. No matter where he went to, there is a colorful cloud above him as a protection.
According to the Zhenling weiye tu (真靈位業圖) written by Tao Hongjing’s (陶弘景), Yuanshi tianzun is in the first place above all immortals dwells in the Yuqing jing (玉清境), the Jade clarity.
In light of the most Daoist scriptures, Yuanshi tianzun is represented a personal god and in relation of Pan Gu. However, in the Du-ren jing (度人經),there is also another image of Yuanshi tianzun. It is said that he is named Le Jing-xin (樂靜信) who is the avatar of Dao (道). Whenever a new eon is coming, he will present to the world and impart the secret of Dao to human. Apparently, this image is integrated the idea of kappa, jie (劫), in Buddhism.
In Taiwan, there are about five temples dedicated to Pan Gu, including Kaitian temple (開天宮) in Xindian (新店), Xinzhu (新竹) separately, and Dawang gong (大王宮), Pangu temple (盤古殿), Pangu wang miao (盤古王廟) in Tainan (台南). As Yuanshi tianzun, most often he is enshrined with Ling bao tianzun and dao de tianzun in Daoist temoples.
Keywords：Yuanshi tianzun, Pan Gu gong