All sentient beings reside in these three realms of the universe. We exist in the realm of human beings. The deities exist in the realm of spiritual world and the suffering souls in the realm of the underworld which is Hell. The realms of spiritual world and underworld are intangible and invisible to us.
Human beings were born in the realm of spiritual world as deities because of their benevolent or righteous deeds while as humans on earth. They will exist for a certain period of time because they are not immortal yet. They are not fully enlightened beings and still have to travel in the cycle of birth and death just like us when their 'life' comes to an end. There is no suffering there and deities just enjoy their lives for a few hundred years until it is time for their rebirth as humans again.
The most unfortunate realm is the realm of the underworld for deceased people who during their lifetime have committed various sins. They are either waiting for the next incarnation or suffering various punishments for the wrongs they had done in the previous lives. All religions believe in this realm and there is no mercy for the sinful souls there. The punishments are real and once the punishments are over, the suffering souls will be reborn as animals, human beings or even deities. This depends on the good deeds or merits that they have done on earth during their previous lives beside the bad deeds which they have settled through punishments.
The main problems found in the current education system are emphasis on materialism, individualism and consumerism. Little effort is made to teach the students the values of life. If you were to listen to the conversations between students, what you can hear most of the time includes moneymaking, fun on the beaches, sailing, fishing, partying, internet surfing and games, and so on. Parents expect their children to score top marks and tuition classes to achieve that expectation. The future goals are to make a lot of money in order to enjoy their life to the fullest. They have lost the most important part of education - The values and real purpose and meaning of life. Can we see a whole family living together nowadays after the kids have grown up? Very rare! How many grown up kids want to live with their aged parents?
When individualism is prevailing, family members tend to look upon each other as merely some other individuals and they don't fit into each other's life or they have enough of each other's company. Many just simply break up and dump each other relentlessly. No wonder in this modern society, the distance between people is getting further and are becoming more and more indifferent to each other. For a brother to care for another brother is rare. If you have a good family relationship like the olden days, it must be the guidance from your parents and not the education system.
It is right at this particular moment that Tao is descended to the world to save all those with the right affinity and foundation to continue their Tao cultivation regardless of race or religion. Tao of Heaven is not a religion and why I use the word 'continue' is that we are not here to start our cultivation from this life, we have already cultivated ourselves for many past lives. It is a continuation of whatever stage that we have left behind and to see through it in this lifetime.
On the other hand, Tao is descended to this world particularly at this moment when turmoil and disasters are prevailing almost everywhere. Nuclear threat to end the world is no longer a mere talk but a reality because the amount of nuclear bombs in hand can turn the world upside down and kill every living being on earth. Other serious threats are man-made for example global warming and the ozone hole - the side effect of modern science and technology and all kinds of sins done by human beings.
In Tao Te Ching, Lao Tzu described bluntly how different people with different foundations could respond to Tao in chapter 41:
"The superior cultivator hears of Tao and practises it diligently. The average cultivator hears of Tao and gives it thought now and again. The foolish cultivator hears of Tao and laughs aloud. If there were no laughter, Tao would not be what it is."
Many modern people cannot help but think, "BBQ is good, the excitement and fun on the beach is good, parties are good, big houses are good, fancy cars are good, wine and dine are good, womanizing is fun," and so on. This prevents the mind from being tranquil or peaceful and always looking for ways to earn money to have them. I can see the reason why certain people immediately burst into laughter when the subject of Tao was brought up to them. They will say, man has gone up to the moon, and you are still talking about this! In the Bible, Jesus gave some similar advice, "Do not throw pearls in front of pigs. They will only trample them underfoot." (Matthew 7:6).
This is the saying of my Heavenly Teacher JiGong:
"I, your teacher, have taken on the heavy responsibility of the Universal Transformation of The Three Groups of Beings directed by Lao Mu (God). The teacher has thousands and ten thousands of disciples. Yet, among these thousands and ten thousands of disciples, each has his own different karma (fate), and each is under the control of his own karmic powers.
Disciples, you should know that the very day you wish to step into the Door of Enlightenment, the teacher must first make clear with your karmic-powers (creditors from past lives). I must take on the responsibility of making sure that you pay your debts (by transferring your merits to them). Hence, I hope that after you have realized the Truth thoroughly, you really must make contributions and build your virtues."
Three Groups of Beings (San Cao) - Refer to three groups of sentient living beings inhabiting the Three Zones of the Universe:  Spiritual beings of various paradises  Human beings and other living creatures of the under-heaven or human world and  Souls and ghosts of the underworld (including hell).
Author: T.A Chew