”Commentaries on Lao Tzu's teachings” (解老) & ”Illustration on Lao Tzu's teachings” (喻老) in ”Han Fei Tzu” are the earliest works which interpreting Lao Tzu's philosophy. From the viewpoint of naturalism, empiricism, and positivism, Han Fei not only presents a comprehensive interpretation of Lao Tzu's philosophy but also transforms the objective idealism implie in Lao Tzu's philosophy into his own arguments. Therefore, based on the interpretation and transformation of Lao Tzu's philosophy, Han Fei constructed his own philosophy. This thesis is divided into five sections: 1. Han Fei's interpretation of ”Tao” (道) in Lao Tzu's philosophy. 2. Han Fei's interpretation of ”Teh” (德) in LaoTzu's philosophy. 3. Based on the rule of ”Li” (理), a look at how he interprets the ”Tao” and ”Teh” in Lao Tzu's philosophy? 4. Han Fei's interpretation of Lao Tzu's dialogic thought. 5. A look at how Han Fei constructs his epistemology from his interpretation of Lao Tzu's philosophy.