The skills of Yoga performance and the Taoist techniques of cultivating the life are the presentation of the experience and wisdom of Indian and Chinese cultures. Due to the different emphases laid on by diverse factions, their methods and contents appear various and plentiful. People pay attention to the effect of health care mostly on talking about Yoga and Taoist practicing techniques. As result of lacking exercise and working pressure, the techniques mentioned above have become the means of stretching limbs, releasing pressure and sliming care for the modern people. Scholars generally laid the stress on a certain scripture or faction when they studied the techniques of Yoga and those of Taoist cultivation of life. The studies of related theories and practicing skills haven’t been wholly made. This article makes a basic research on the theories and practices of Yoga performance and Taoist techniques of cultivating the life separately, particularly on the contents and characteristics of the fundamental concept of practicing purpose and method. The paper tries to discuss simultaneously the similarities and differences between Yoga performance and Taoist techniques of cultivating the life through the perspective of comparative religion. It contains five paragraphs: A. Introduction: explains the researching motive and aim. B. Rules and techniques of Yoga performance: explores the eight techniques of Ashtanga Yoga, Asana (posture), Pranayama (breath control), Dhyana (meditation), and dietary. C. Rules and techniques of Taoist cultivation of life: probes into the practice with both internal and external alchemy, Daoyin (conducting the movement of body and limbs), Xingqi (conducting the air inside of the body), Cunsi (meditating), and Bigu (avoiding grains). D. Similarities and differences between Yoga performance and Taoist techniques of cultivating the life: compares the purpose and method of Yoga performance with the ones of Taoist practice. E. Conclusion.