The study deals with the text, called Lao Tsu Jyy-Guei(《老子指歸》). I try to construct the model of the internal connection between Tao and beings. I think there are two ways that can help me to construct this model. First of all, I have to use the "gasification viewpoint" to explain how beings come out; second, I want to find the way for beings to return Tao, and it should depend on body formation and political rules.