There is a Taoist story of an old farmer who had worked his crops for many years. One day his horse ran away. Upon hearing the news, his neighbours came to visit. “Such bad luck,” they said sympathetically.
“It is what it is,” the farmer replied. The next morning the horse returned, bringing with it three other wild horses. “How wonderful,” the neighbours exclaimed.
“It is what it is,” replied the old man. The following day, his son tried to ride one of the untamed horses, was thrown off violently, and broke his leg. The neighbours again came to offer their sympathy on his misfortune. “It is what it is,” answered the farmer.
The day after, military officials came to the village to draft young men into the army. Seeing that the son’s leg was broken, they passed him by. The neighbours congratulated the farmer on how well things had turned out. “It is what it is,” said the farmer.
– Author Unknown
It is what it is. It is neither good nor bad; nor positive or negative. It just is.