The Human Immortal Path involves refining one's own physical body and then continuously tempering it to unlock one's divine hidden potential.
Whereas the Divine Immortal Path revolves around collecting authority and mastering the Path of Laws.
However, the practice of cultivation in this world begins with martial artists refining their bodies through the practice of martial arts, and after the body becomes robust enough to bear the burden, they start to evolve profound meanings by using the martial arts they've cultivated, ultimately perfecting the profound meanings under their control.
The profound meanings or laws are fundamental to the cultivation of martial artists in this world. Without mastery over profound meanings, they will find themselves stuck at a certain realm, unable to advance any further.