Dig as deep as you will, you will never come to a thing called Tao or God. Tao is not a thing. Tao is a principle or law. Tao means how.
All things behave according to Tao, but Tao does not behave. Tao is never an object or a process
Tao is the law of all things, of all events. Tao is the common ground of all creation.
Creation consists of things and events. All things and events are vibratory. Vibration consists of opposites or polarities. Polarities may cooperate with one another, or they may conflict to varying degrees.
“The reason why the universe is eternal is that it does not live for itself; it gives life to others as it transforms.” ― Lao Tzu
All things and events, whether they are cooperative or conflicting, harmonious or turbulent, take their form and become resolved in accordance with Tao.
But Tao is not a vibratory event. Tao is not, for example, a sound. Tao has no opposites or polarities. Tao is one; Tao is unity.
As far as I know, nothing comes before Tao. Nothing made Tao. Nothing created God.
Source: The Tao of Leadership – Lao Tzu’s Tao Te Ching Adapted for a New Age by John Heider