The source of this power ultimately stems from the fact that the Heavenly Emperor also possesses a pair of invincible eyes.
The Heavenly Emperor's left eye is called 'Taichu.' Taichu signifies a state beyond form, only composed of Innate Qi, a cosmic state more primordial than Chaos.
All things in the universe are born from Taichu, the root of everything, and the Heavenly Emperor's eye can grasp the 'essence' of all power in the world, molding it into any shape at will.
This is not a Taoist skill, but the Heavenly Emperor's instinct; he can use this eye to create anything and disassemble anything formed from the fundamental Taichu into its most primal form.
A being from Changrong Sky once possessed eyes similar to the Heavenly Emperor's, specifically Master Changrong. However, while the Heavenly Emperor can treat everything in the universe like clay, Master Changrong's eyes fell short by a great margin.
