Pooh as the Master
The Tao is a book by Lao Tzu about the habits of a master. This book is an elaboration on an idea from the author, that Winnie the Pooh is an excellent depiction of this master. The master can enforce their will by not getting personally involved in situations that don't demand it. Pooh sees difficult situations with objectivity, and he reacts appropriately, but his point of view is balanced and non-invasive.
Eeyore as emotion
What to do with the problem of emotion? Well, that's Eeyore's major issue—because the world has emotional qualities, it can be very easy to establish a kind of normal routine where certain emotions are like the "status quo." For Eeyore, emotions are a tool that he uses to feel a kind of security that isn't real; and when the reality of the situation becomes too much to bear, that's when his emotions are like a prison to him.
Owl as intellect
In this extended metaphor, we also have a character who represents the passion of the human intellect. Owl knows everything, because he is observant, but he is still interested in social power. He uses his opinion to talk down to others, and he falls in love with the imagination of his own mind. He can be hard to talk to sometimes, because he feels intelligence is a competition.
The motif of friendship
In every situation, the book seems to be clearly suggesting that Winnie the Pooh is right to lodge himself into community with the people in his proximity. He offers them a helpful spectator's point of view, assisting when he can, and otherwise allowing time to build his relationships into deep friendships. Now, although the town is imperfect, there is a master who can offer advice to his many friends.
Mother and son
Kanga and Roo are symbols of a sacred relationship of love, because the kid cannot do anything to inhibit his mother's love for him. They represent the union of opposites, because one is old and one is young, and because of gender and role, and because they are in community with many other people who Roo also looks up to.