"It's about how to stay happy and calm under all circumstances!" 

The narrator, in his first conversation with Winnie-the-Pooh, identifies the book’s theme. The narrator reveals that the book originates from a conversation with friends who claim that all the Great Masters came from the East. The narrator disagrees and reads a passage from Winnie-the-Pooh as an example of Western thought on Taoism. The book’s theme, which is also one of several possible descriptions of Taoist philosophy, is at the same time a good description of Pooh. 

"It's about this dumpy little bear that wanders around asking silly questions, making up songs, and going through all kinds of adventures, without everaccumulating any amount of intellectual knowledge or losing his simpleminded sort of happiness.” 

These words are used by the narrator’s friend to summarize Winnie-the-Pooh; he adds that the book is not at all about Taoism. The narrator points out that they are the same thing.

“According to Lao-tse, the more man interfered with the natural balance produced and governed by the universal laws, the further away the harmonyretreated into the distance.” 

Taoism is based on Lao-tse’s writings. Lao-tse says that the more one tries to force an outcome, the more difficult a task becomes.