The famous scholar of Kyoto University, Naito Konan, proposed the theory of Tang-Song transformation. With continuous argumentation and explanation by his pupils and himself, many excellent articles were written and had profound and lasting influence to academia. Therefore, after taking a panoramic view of these documentations, Academician Zhang Guangda had written "Naito Hypothesis of the Tang-Song Transformation and its Influences" for penetrating analysis and comments, which is very beneficial and inspiring for academia. Following his work, I would like to investigate these documentations in the viewpoint of Shu Yi by Sima Guang for demonstration and additional remarks.