The West generally focuses on whether a fetus is a human being when discussing its moral status. However, a carefully reading of the Taoist scriptures indicates that this question is less important and may not be the best way to consider the status of the fetus in Taoism. Therefore, this study focuses on the Taoist scriptures, using the approaches of the theory of attributes and the theory of relationships, to determine whether a fetus has a moral status and what it is. It is found that it is not necessary for a fetus to be a human being to have a moral status as an adult. Indeed, in the Taoist scriptures, the definition of a fetus is divided into two categories: 1. A fetus is a hierophany parallel to the structure of the cosmos, a process of repetitive creation of the cosmos in which gods and goddesses live. Based on the theory of attributes, a fetus has the same sacred attributes as an adult and therefore has the same moral status. 2. A fetus has a relationship with the mother as enemies and creditors of past lives. Based on the theory of relationships, a fetus has a physical and spiritual relationship closely related to the mother and should therefore have a moral status equal to that of a complete human being.