Jiao Xun, a representative figure of the Yangzhou School in the Qing dynasty, has gained wide recognition for his achievements in Classical studies. Besides, he has developed a unique view about literary writing. He articulates a literary theory of "yin-yang complementation" in which all genres and their characteristics are distinguished by the doctrine of yin and yang. Many concrete and important opinions on these genres are scattered in his volume of works. This article is focused on his prose theory and material related to his views on classical prose (guwen). The author finds three points worthy of high praise in the prose theory of Jiao Xun: (1) Traditional Confucianists consider writing a mere vehicle for propaganda. Jiao Xun enhances its status by regarding the knowledge of writing as a crucial element of understanding the Classics. (2) By the method of comparison (bili), he reveals the ingenuity of Classical texts and revitalizes the notion of "revering the Classics" from a new angle. (3) Though it is an important genre of Classical studies, the Commentary is always ignored by literary theorists. Jiao Xun redresses this issue and advocates that Commentary is the paradigm of writing.