Of course, no one has it, so Rabbit's journey was pointless, being clever for cleverness sake is pointless. If Owl represents knowledge for the sake of being wise and Rabbit represents knowledge for the sake of being clever, then Eeyore represents knowledge for the sake of complaining about something. This is in direct opposition with Taoism, which stresses simplicity in all things. If Eeyore is always complaining about something then he can never take it easy and find the good things in life; which is of course what Taoism is all about. Finally, Tigger isn't like the other three; he doesn't use knowledge for anything, and that's what gets him into trouble. "Tigger can do anything and that's his problem."(45) Tigger doesn't know his limitations and as such gets into a lot of trouble. Tigger is used to display the tenement of Taoism states that once limitations are understood, they can be turned into strengths. In other words, being able to do everything is very unhealthy. By using Milne's characters as examples, Hoff is able to explain some of the more abstract concepts of Taoism in a way that is both creative and memorable.
Once the characters and their purposes are understood, the theme of the Tao of Pooh stands out. It is, that following the path of least resistance leads to happiness that transcends all things. The point of Taoism, like most Eastern Religions, is to find inner peace. The theme is continually expressed essentially whenever Pooh speaks. Pooh demonstrates Wu Wei by just going with the flow. This is demonstrated when Pooh saves Eeyore from floating down the river, by ignoring cleverness (Rabbit) and dropping the stone into the water without taking time to think about the potential negative consequences. The animals are in a constant state of confusion as Hoff is explaining Taoism; with Rabbit running all over the forest to find the Uncarved Block, Owl blabbering on about "Aardvarks and their Aberrations," (31) and Eeyore complaining about the difference between a bog and a swamp, Pooh is the only one who sits and listens he goes with the flow.