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However this may be, the preceding explanation has at least made it clear that the Way has two opposite aspects, one positive and the other negative. The negative side is comparable with the metaphysical Darkness of Ibn Arabi. In the world-view of the latter too, the Absolute (haqq) in itself, i.e., in its absoluteness, is absolutely invisible, inaudible and ungraspable as any 'form' whatsoever. it is an absolute Transcendent, and as such it is 'Nothing' in relation to human cognition. But, as we remember, the Absolute in the metaphysical intuition of the Arab sage is 'Nothing', not because it is 'nothing' in the purely negative sense, but rather because it is too fully existent-rather, it is Existence itself. Likewise, it is Darkness not because it is deprived of light, but rather because it is too full of light, too luminous-rather, it is the Light itself.
Exactly the same holds true of the Way as Lao-tzu intuits it. The Way is not dark, but it seems dark because it is too luminous and bright. He says:
A 'way' which is (too) bright seems dark.
The Way in itself, that is, from the point of view of the Way itself, is bright. But since 'it is too profound to be known by man' it is, from the point of view of man, dark. The Way is 'Nothing' in this sense.
This negative aspect, however, does not exhaust the reality of the Absolute. If it did, there would be no world, no creatures. In the thought of Ibn Arabi, the Absolute by its own unfathomable Will comes down from the stage of abysmal Darkness or 'nothingness' to that of self-manifestation. The Absolute, although it is in itself a Mystery having nothing to do with any other thing, and a completely self-sufficient Reality-has another, positive aspect in which it is turned toward the world. And in this positive aspect, the Absolute contains all things in the form of Names and Attributes. In the same way, the Way of Lao-Tzu too, although it is in itself Something 'nameless', a Darkness which transcends all things, is the 'Named' and the 'Mother of the ten thousand things'. Far from being Non-Being, it is, in this respect, Being in the fullest sense.
The Nameless is the beginning of Heaven and Earth. The Named is the Mother of ten thousand things.
This passage can be translated as follows:
The term 'Non-Being' could be applied to the beginning of Heaven and Earth. The term 'Being' could be applied to the Mother of ten thousand things.
Whichever translation we may choose, the result comes to exactly the same thing. For in the metaphysical system of Lao-Tzu, the 'Nameless' is, as we have already seen, synonymous with 'Non-Being', while the 'Named' is the same as 'Being'.
What is more important to notice is that metaphysically the Nameless or Non-Being represents a higher - or more fundamental - stage than the Named or Being within the structure of the Absolute itself. Just as in Ibn 'Arabi' even the highest 'self-manifestation' (tajalli) is a stage lower than the absolute Essence (dhat) of the Absolute, so in Lao-Tzu Being represents a secondary metaphysical stage with regard to the absoluteness of the Absolute.
The ten thousand things under Heaven are born out of Being (yu), and Being is born out of Non-Being (wu).
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Toshihiko Izutsu (Sufism and Taoism: A Comparative Study of Key Philosophical Concepts)