This essay first explores the connotation of the concept of ”Soul” in Wen Shin (The Literary Mind) the origin of Tang Xianzu's ”Doctrine of Spirituality,” and then interprets the similarities and differences between Tang's ”Doctrine of Spirituality” and the concept of ”Soul” in Wen Shin. It further indicates the relationship of the connotation of ”Doctrine of Spirituality” with Tang's other literary ideas, and finally concludes with the significant meaning of the advocacy of Tang's ”Spirituality” concept in the theory of Chinese drama.