The main purpose of this study is to discuss Mou Tsung-san's interpretation of ”Zhuangzi.Qi Wu Lun” through his philosophical work ”Talent and Mysterious Reasoning” and several lectures. Based on the subjective horizon interpretation of Zhuangzi's philosophy, Mou Tsung-san provided a unique annotation of Tian Lai and Cheng Xin. The paper will proceed with a detailed textual research and assimilating to consult and discuss critically Mou's view of Qi Wu Lun.