The Jade Emperor is the supreme ruler of Heavens, the hades and the protector of mankind according to Chinese folklore religion and the highest ranking deity of the Taoist pantheon.

From the ninth century onwards, he was the patron deity of the Chinese imperial family. The Jade Emperor presides over Heaven and Earth just as the earthly emperors once ruled over China.

Based on one account the Jade Emperor was originally the crown prince of the kingdom of Majestic Heavenly Lights and Ornaments. At birth, he emitted a bright light that filled the entire kingdom. When he was young, he was benevolent, intelligent and wise. He devoted his entire childhood to helping the needy (the poor and suffering, the deserted and single, the hungry and disabled). Furthermore, he showed respect and benevolence to both men and creatures. After his father died, he ascended the throne. He made sure that everyone in his kingdom found peace and contentment, after that he told his ministers that he wished to cultivate Dao in a mountain cave and cultivate. After 1,750 trials, each trial lasting for 120,976 years, he attained Immortality. After another a hundred million years of cultivation, he finally became the Jade Emperor.

The Jade Emperor is usually depicted seated on a throne in imperial robes, his flat-topped crown embedded with strings of pearls that dangle from the front. He holds a short, flat tablet in clasped in both hands before his chest.
He looks very majestic with his flowing beard.

His birthday is celebrated on the ninth day of the Lunar New Year commonly known as “Tian Gong Dan” (天 公 誕 Festival of the Heavenly God). It is an important festival to the Taoists and Chinese community. Taoist temples throughout the world held gathering and prayers together to worship him. To beseech him to grant peace, prosperity, protection from calamities for the entire year, favorable weather conditions, and abundant harvest.   

Most people are not aware that the Jade Emperor is the protector of the Buddha dharma in Buddhism. He’s called Lord Sakra or Indra or in the Shurangama Mantra (楞 嚴 咒) his name is recited as “Namo Yin Two La Ye” (南 無 因 陀 羅 耶).

According to Buddhist text, he resides in “Trayastrimsa Heaven” as in Sanskrit and means “Heaven of the Thirty-three’. The Lord of the Heaven of the Thirty-three resides above our heads. There are eight heavens in the east, eight in the west, eight in the north, and eight in the south, making thirty-two; the thirty-third is located in the center of the others and is at the peak of Mount Sumeru.

‘Trayastrimsa, “Heaven of the Thirty-Three”, is not thirty-third in a vertical arrangement of heavens. Vertically it occupies the second position among eighteen heavens. Its name is taken from the fact that it is the central one among a group of heavens located on the same plane, with eight heavens on each of its four sides.

The lord of the central heaven, the thirty-third, is named Sakra or Indra, and in Buddhism, he is a protector of the Buddha’s Dharma.
The Heaven of the Thirty-Three is eighty thousand yojanas high, and its city, the City of Good View, is made of the seven precious materials and is sixty thousand yojanas high. In the center of that city is Sakra’s palace, which is made of the most exquisite and valuable gems.

In the past at the time of Kashyapa Buddha, Sakra was a very ordinary and a poor woman who saw a temple in ruins and vowed to restore it. Soliciting friends and relatives, she gradually gathered a group of thirty-two women. She herself was the thirty-third. Each of the thirty-threes gave as much support as she could muster and with their collective effort, they repaired the ruined temple. When each one died she ascended to the heavens and became ruler of her own heaven. The heaven in which Sakra, the former leader of the women, lives, is called the Trayastrimsa Heaven.

Articles Source from Taoist Secret Website.