This article is focus on the significance of ”being and non-being” in '.”Tao-chiao I-shu” include the Taoist doctrine from North-South dynasties to early stage of Sui and Tang dynasties, therefore, here focus on the significance of ”being and non-being”. From the influenced by Wei-Jin metaphysics and the impact of the raising Buddhism to analysis how Tao-chiao in early stage of Tang dynasties to annotate ”being and non-being” as well as the connection between ”being and non-being” and ”Buddhism” and the present of heavy metaphysics thought from ”being and non-being” and to explain ”being and non-being” with substance and function. Therefore, we can analysis how ”Tao-chiao I-shu” based on Tao-chiao standpoint to harmoniously digest Wei-Jin metaphysics and Buddhism and to go through the construction process of internalizes the thought in ”being and non-being” Taoist doctrine. And take further reaction and feedback to see the interaction of its intrinsic principle, as well as the desire to strengthened Taoist doctrine. The word teaching witch is the most value of doctrine publicizes in religion practice evenly and clearly present in between ”being and non-being”.
